The procedure for registering cash registers with the tax authorities. Sample application for online registration

Since the beginning of 2018, more than 1 million online cash desks have been connected in Russia. About 1.2 million more entrepreneurs received a deferment until 2019. However, it is better to think about buying and registering a cash desk with the IFTS in advance in order to avoid haste and extra expenses.

We will tell you how to register an online cash register with the tax office, as well as how to avoid unnecessary expenses (and even increase profits!) When automating your business.

54-FZ: use of online cash registers, deductions for purchases

According to 54-FZ “On the application cash register equipment”, legal entities and entrepreneurs must send settlement data to Federal Tax Service - with the help of fiscal data operators (OFD). For this, online cash desks are used - with Internet access and a fiscal drive (FN). As a result, transparency of settlements is ensured, it is easier for the state to control business and collect taxes.

Important! Entrepreneurs on a patent and UTII can receive compensation for installing online cash registers (349-FZ). The benefit is provided in the form of a tax deduction in the amount of up to 18,000 rubles for each cash desk.

Step-by-step instructions for registering an online cash desk in the tax

To put a control cash registers(CCT) registered, you do not have to go to tax office. The law provides for two ways to register an online cash register with the tax :

You can “the old fashioned way” submit an application in paper form to any territorial tax authority. However, this will take a lot of time.

You can register the checkout at personal account on the website of the Federal Tax Service (FTS). In this case, you will need a qualified electronic signature (the cost of obtaining an digital signature for registering online cash registers is about 1,500 rubles).

To save time, it is better to use online registration. Let's take a closer look steps to register on the FTS website:

1. Contact an accredited certification center and obtain a qualified electronic signature. It is issued only in the name of an individual entrepreneur or CEO legal entity(there is a list of such centers).

2. Make sure that your online cash register and fiscal drive are registered in the register of the Federal Tax Service and are suitable for work. You can check on the website of the tax service, for this you will need to specify the model and serial number of the cash desk and fiscal accumulator.

3. Connect the cash register to the Internet - wired or mobile.

4.Conclude an agreement with the selected fiscal data operator. The list of operators is presented on the website of the tax office. The cost of their services - an average of 2500 rubles a year for one cash desk.

5. Fill out the form in your personal account on the website of the Federal Tax Service. Within 5 working days, receive a registration card for cash registers, signed with an enhanced qualified electronic signature of the Federal Tax Service.

6. Print a fiscalization report at the checkout, transfer the data from the report to the Federal Tax Service through a personal account or through a fiscal data operator.

7.Check if your cash desk transmits OFD data. This can be tracked in your personal account on the OFD website.

Be careful not to make mistakes when registering, because some data cannot be changed if it is entered incorrectly. If incorrect information was provided, then, regardless of the reason, the entire registration will have to be re-registered. At the same time, in some cases, the fiscal drive will also have to be bought again - the old one will no longer be valid. A fiscal accumulator with a validity period of 15 months costs from 7,000 rubles, for 36 months - from 10,000 rubles. Do not delay this process so as not to violate the registration deadlines.

That's why Most entrepreneurs do not register cash registers themselves and do not activate them, but order this service at service centers.

Leading developers offer turnkey cash registers at a bargain price. For example, when buying LiteBox (Lightbox) smart terminals, you can use the checkout activation service, which includes connecting to a fiscal data operator, registering with the tax office, fiscalization and employee training). Choose a cash desk for your business:

What not to do

Don't Ignore Changes in the Law. The transition to online cash registers, according to 54-FZ, is mandatory for everyone, with the exception of just a few categories of business (trade at fairs and exhibitions, the sale of draft soft drinks and vegetables at random, shoe repair, school meals, etc.). Entrepreneurs and organizations covered by the exemption can use online checkouts if they wish. Full list exceptions are presented in 54-FZ, but for most enterprises the law says unambiguously - an online cash desk is necessary.

Please note that some entrepreneurs have been granted a deferment: they do not need to connect cash desks in 2018, but by July 1, 2019, the automation requirement applies to them. Who received the deferment:

entrepreneurs on UTII or a patent without employees in the field of catering, trade and vending;

organizations and businesses that provide services to the public.

For the lack of an online cash register, a rather large fine threatens (from 10,000 rubles for individual entrepreneurs, from 30,000 rubles for organizations). There are also penalties for not issuing a paper check or refusing to send electronic check to the buyer (2,000 rubles for individual entrepreneurs, 10,000 rubles for organizations).

To protect your business from fines, you should carry out automation within the time frame established by 54-FZ.

Don't put everything off until the last minute.If you have to connect an online cash register from July 1, 2019, then you need to select and buy a suitable cash register in advance. So you can avoid haste, understand the characteristics of online cash registers and train your employees how to work with new technology. In addition, you have the opportunity to take advantage of advantageous complex offers and save several thousand rubles.

How to use changes in the law to increase profits

Most modern online cash registers can be connected to an inventory accounting program to automate all routine processes in trade. For example, LiteBox cash desk developers offer an inventory accounting service that allows you to keep inventory records, purchases, analytics, marketing, work with reports and documents, and remotely control the store from anywhere in the world. We bring to your attention some useful features goods accounting:

Easy to add products to the nomenclature. After scanning the barcode, the program will automatically find the product in the global directory (more than 700,000 items) and automatically create a product card.

Quick inventory.Accounting for the balance of goods is carried out in real time, they can be grouped and unloaded by category. As a result, you can reconcile in parts without closing the store.

Automation of ordering goods and pricing. Program generates invoices for the order, taking into account the speed of sales and receipt of goods. In addition, you can set the markup % or fixed price for a product, a group of products, different outlets. When accepting goods, you do not have to enter the price manually - you will save time and avoid mistakes.

Remote control.Through your personal account, you can track the start and end time of the shift from anywhere in the world, average check, how much money is in the cash register, the number of returns, the activity of each seller.

Loyalty programs.The program makes it easy to manage promotions and bonus programs to attract customers.

Everything for working with EGAIS and FGIS "Mercury".Stores that sell alcohol and agricultural products (meat, dairy products, etc.) can keep records in EGAIS and FSIS "Mercury" directly in the interface of the inventory system. Accounting is automated, as a result, you spend a minimum of time and comply with the requirements of the law. At the same time, modules for working with EGAIS and FGIS "Mercury" are included in the cost of the program, you do not need to pay anything extra.

Installing smart terminal Lightbox » with an inventory system, you get the opportunity to automate trade at the level of a large retail chain and increase profits by an average of 5-15%.

Learn more about the cash register and inventory service « Lightbox " on the site !

Everyone has already come to terms with the fact that they will have to change the usual procedure for working with cash registers in order to comply with the requirements of Law 54-FZ, but there is very little information on what to do with old cash registers, how to register them so as not to fall under penalties?

Let's figure it out together with Anna Solovieva, an expert of the Kontur OFD project of SKB Kontur

Where to begin

Suppose you are the owner of a cash register whose ECLZ is expiring. First of all, you need to remove the cash register from the tax authority where it was registered. To do this, you will have to visit the tax office. After that, the CCP must be modernized and re-registered. the federal law dated 05/22/2003 No. 54-FZ (as amended on 07/03/2016) allows you to choose one of three methods for registering a cash desk.

The old procedure for registering cash registers has been preserved for the time being: you need to prepare an application on paper, collect a package of necessary documents, submit them to the IFTS, and also deliver the cash desk there. It is convenient that now you can register a cash register at any territorial tax authority. Previously, this was allowed only in the inspection at the place of registration of an organization or an individual entrepreneur as a taxpayer.

A new opportunity has appeared: you can go through the entire CCP registration procedure, from submitting an application to receiving a registration card, remotely - in the CCP account (personal account) on the website of the Federal Tax Service or in the service of the fiscal data operator (OFD). In practice, registering a cash register online is only possible on the website of the Federal Tax Service. In the near future, the department will provide such an opportunity to the OFD. Fiscal data operators will promptly add a new feature to their services.

Total. Whatever approach to registering a CCP you choose, do not miss an important point. Depending on whether to equip it with a fiscal drive, transfer data through OFD - assess the situation. It may be more profitable to immediately upgrade the cash register.

Application - the first stage of online registration of the cash desk

Now let's take a closer look at the steps of online registration and comment on the most important points. So, in your personal account on the website of the Federal Tax Service or the owner of the CCP fills out an application, it indicates:

— address and name of the outlet where the CCP will be installed,

— model and serial number of the CCP,

— model and serial number of the fiscal drive.

- in offline mode, without data transfer of OFD. All CCP owners can work in this mode until February 1, 2017. This mode (without time limits) is also suitable for individual entrepreneurs and organizations located in areas remote from communication networks. They can use cash registers without transferring fiscal data to the tax authorities through fiscal data operators (clause 7, article 2 of Law No. 54-FZ). Such organizations should transfer all the data recorded in the fiscal drive to the tax authority only when replacing the fiscal drive;

– when organizing and conducting lotteries, gambling;

— when carrying out activities of a bank paying agent/subagent and/or paying agent/subagent;

- for payments on the Internet. Online stores also indicate the website address;

- for delivery or peddling trade;

Total. If you did not transfer OFD data before February 1, 2017, do not forget to change the cash register settings and re-register the cash register by this date.

Do you conduct cash transactions? non-cash funds? Then cash registers are used. Consider what procedure should be followed when registering KKM in 2019.

Companies and individual entrepreneurs when carrying out activities related to cash settlements or accepting bank cards, cash registers must be used.

General points

What is the point application of CMC- this needs to be sorted out before how to maintain cash discipline at the enterprise.

What it is?

A cash register is a tool that controls government agencies cash flow, completeness and timely posting of revenue by companies.

Such equipment is used in order to simplify the accounting of goods and control sellers. Cash registers are used to pay for goods sold and services rendered.

The main task is to fix it on paper. KKM is an autonomous device on which cashiers collect the amount and punch checks.

KKM is not required to use such companies that are engaged in the following activities:

• trade in the market, an open area in a specially designated place (except for a kiosk, stall, shop);
• peddling trade from the tray;
• sale of tickets, periodical literature;
• trade in drinks on tap, fish, vegetables;
• acceptance of glass containers and disposal of raw materials, etc.

The main criterion for exemption from the use of CCP is the lack of access to the mains to ensure the operation of the device.

For what purpose is it carried out?

Why do I need to register KKM? Such devices are registered with the tax authority at the place where the company was registered. The process is required.

The point of sale is periodically checked by representatives of state authorities for the operability of cash registers. If violations are recorded, the organization may receive a large fine.

KKM is registered to ensure that the enterprise will use serviceable models of equipment that comply with the approved rules.

The procedure for registration of equipment is associated with the preparation of contracts for Maintenance with CTO. As a result, the machine is serviceable and undergoes systematic checks.

Legal regulation

The basic law that regulates the use of cash registers is. In this normative document the obligation to apply the calculations of the devices included in the state register is prescribed.

The legislation establishes the rules for accounting and maintenance of cash registers:

For all equipment intended for carrying out cash transactions, there must be fiscal memory. The state has created a special register where cash registers are reflected, which are allowed for use.

All models belong to some types and the scope of their application is indicated. Since the registry is constantly updated, the first step before registration will be the selection of suitable types of devices.

The portal of the federal tax service has all the requirements that apply to cash registers. These are the conditions:

Equipment must have a fiscal type of memory	Mandatory presence of a case, the ability to print a check and control tapes
Data that passes through the CCP	Must not be modifiable
Information must be kept for a long time	Regardless of energy consumption
All data must be displayed unchanged	On cash receipts and control tapes
It should be possible to introduce features of the mode	Which indicates that it is impossible to correct the data that is carried out using a payment card when paying in cash
It should be possible to extract information	What is reflected on the control tapes and in the fiscal memory of the KKM
Must have a watch	What do they reflect real time on the check
It should be possible to enter	Information about users in the fiscal memory of equipment
Machine must be in good working order	—
Must have lock function	If there is no data on the fiscal regime on the cash tapes
Worth having	All Required documents etc.

Registration of KKM in the tax in 2019

KKM should in without fail be entered in the register of tax authorities.

Checking structures have several infobases, one of which contains information about registered equipment, and the other contains lists of models that are prohibited for use due to obsolescence.

So, at the selection stage, such information should be clarified so as not to purchase a prohibited device. When registering KKM in the state register, they reflect the following information:

• brand;
• manufacturer's name;
• information about the possible version of the software;
• activities;
• tax regime;
• maximum terms of initial registration.

If you want to register urgently, you should consider:

List of documents

Upon purchase cash register worth imagining:

• Full name or company name;
• OGRN;
• contacts.

To register a cash register, you need to prepare the following documentation:

1. Application to the representative of the tax service that will conduct registration.
2. Certificate of registration in the department of the Federal Tax Service.
3. A certificate stating that the property is being used legally.
4. Certificate of registration with the Ministry of Natural Resources.
5. Lease certificates or proof of ownership.
6. Forms of cash registers.
7. The technical passport of the car that is being registered, with a seal and signature (it is filled in by a representative of the tax service).
8. Acts that are drawn up before using the machine.
9. A journal that records visits to central heating workers.
10. Payment documents that will confirm the purchase of KKM, payment for contracts with the CTO.
11. Printed magazines of cashiers.
12. Reporting balances.

The person responsible for carrying out the procedure is the representative of the enterprise or its owner.

When acquiring a cash register and a magazine used when maintaining a cash desk in the TsTO, certain documents are prepared by the technical center:

The company must also have:

For individual entrepreneurs, it is mandatory to submit a certificate of registration as an individual entrepreneur. If such a person has a seal, it is worth taking it for registration.

Some tax authorities may require a document that confirms the absence of debt.

Vmenenschiki are not required to register the apparatus in the tax authority. The machine can be used without ECLZ. It will also not be necessary to provide the representative of the checking authority with the journal of the cashier-operator.

The main task of using technology is to supply data that can ensure the quality of internal accounting.
Often KKM without registration is configured to issue documents that are issued when settling with citizens.

The check must contain mandatory details and must be signed by the cashier. The registration process itself is no different. It will be necessary to collect documents and conclude an agreement with the CTO.

The entrepreneur or his authorized representative can register the device. In the first case, a passport is submitted, in the second, in addition to an identity card, it is also necessary to have a power of attorney.

The Federal Tax Service will control whether the cash discipline IP, whether the accounting of the received profit is fully kept. A fine is imposed:

The application is drawn up in the form that is approved. It is submitted on paper, but may also be in electronic format.

If the machine is not registered, the separate division will not be able to use it. Such conclusions are reflected in.

There is an offense if KKM is used, which is registered with another legal entity. And by the way, when transferring the apparatus to a structural unit, the enterprise must draw up an appropriate administrative act.

Representatives of the unit can register KKM using software on entering and generating a file in the format of transferring information about the application for registration of the device.

As you can see, in order to carry out cash and payment card transactions without problems, it is imperative to have a cash register.

And for this, the device should be registered with an authorized authority, otherwise the technique cannot be used. To make the process faster, gather all the necessary information in advance. Then follow the instructions.

So, you have purchased a cash register and have chosen an operator. Now you can start registering an online cash register with the tax office.

It can be done different ways: upload documents via the Internet or submit to the tax office "the old fashioned way" - bring it personally, transfer it through a representative by a notarized power of attorney or send it by mail.

Registration of a cash register with the tax office is mandatory and free of charge - no one has the right to take money from you for registration as such, only for intermediary services. Representatives of the CTO or OFD can become intermediaries: their employees will do everything for you for a fee. But if you do not plan to seek help from specialists, then you can handle it yourself.

The easiest way is to register an online cash register via the Internet: the whole process takes place in the taxpayer's personal account on the nalog.ru website. There is no need to collect and fill out paper documents, or take the cash register to the tax office for inspection and fiscalization: you simply enter the necessary data into the web form.

Registration of an online cash desk in the tax office: step by step instructions

Here's what it looked like before step-by-step instruction for registration of CCP in the tax office:
Step 1. Conclusion of an agreement with the CTO.
Step 2. Preparation of the necessary documents.
Step 3. Submission of documents to the IFTS.
Step 4. Inspection and fiscalization of the cash desk at the IFTS.
Step 5. Obtaining a KKM registration card.

If you wish, you can act according to this scenario, but compare how much easier it is if you register a cash register online. The preliminary conclusion of an agreement with the TsTO is no longer required by law, the steps have been simplified, and most importantly, everything can be done remotely. Previously, the procedure stretched for several days, but now it takes minutes, and you do not need to come to the IFTS and bring the cashier there.

As a result, we get a new procedure for registering a cash register online with the Federal Tax Service and OFD:
Step 1. Submitting an application for registering a cash desk with the IFTS through the taxpayer's personal account online at nalog.ru. And immediately - obtaining the registration number of the CCP.
Step 2. Self-fiscalization. (In our example, the utility for registering CCP ATOL was used.)
Step 3. Obtaining a CCP registration card from the Federal Tax Service.
Step 4. Registration of the cash desk in the OFD personal account.

Scenario 1. Registering a cash desk with the IFTS through a personal account

Registration of cash registers is carried out through the personal account of the taxpayer on the tax website nalog.ru. To do this, you will need a valid electronic signature (CES) issued in the name of an individual entrepreneur or CEO OOO. And do not forget to select the OFD in advance - during the registration process you are required to indicate it.

Step 1. Submission of an application for registration of a cash register and obtaining a registration number of a cash register.

On the home page personal account, open the tab.

This page contains all the information about all cash registers that are registered to this legal entity with this CEP. To register new CCP, press the button Register CCP and choose Fill in the application parameters manually.

Here you can also download a self-filled application for registration of CCP (form according to KND-1110061) (download the form). Then you don't have to fill out an online form.

First of all, you need to fill in the address of the direct installation. Click the Select address button. Fill out the opened form. The index will be filled in automatically. In field Name of the CCP installation site describe the place in more detail. Then enter information about your CCP model. Click the button Select CCP model and select a model from the list.

After selecting the model, a field for entering the serial number of the CCP will appear. This number can be found in the CCP passport, as well as on the nameplate, which is located on the CCP case. Enter the number in the field and click the Select button.

When entering the serial number and the number of the fiscal registrar in the taxpayer's office, an automatic check for inclusion in the State Register of cash registers takes place. If the number is entered incorrectly (or if the device is not included in the registry), an error message will be displayed.

Then select the model of the fiscal drive and enter its serial number, which is indicated in its passport. There is also an automatic check.

The next stage is the choice of a fiscal data operator. If your activity does not match the activities listed in the fields, leave the fields blank and select the OFD from the drop-down list. TIN OFD will be filled in automatically.

Click the button Sign and send. A warning will appear stating that a digital signature will be used.

To find out information about the status of the application for registration, follow the link or open the section. All documents that were sent with this QEP are displayed here. Check Document Status Registration Application.

When the application is processed, on the main page of the taxpayer's office, again enter the section Accounting for cash registers.

Here there was a record that the CCP was assigned registration number. To view the CCP parameters, click on the assigned number.

To view and download the registration number assignment notification, go to the tab Statement History and download the PDF document.

Step 2. Fiscalization. Utility for registering cash registers (ATOL)

After assigning a registration number, the cash desk must undergo fiscalization. When registering online, you can do it yourself. To do this, you will need the data that was present in the application, therefore, in advance, in separate windows, open detailed information on the cash register and a notification of the assignment of a registration number.

Launch the fiscalization utility. It is provided by the manufacturer of the fiscal registrar: in the example, the utility for registering CCP ATOL is used.

If KKM is connected via USB, then it will be determined by itself. If under a different interface, go to the settings and specify the connection parameters. Click Register.

Check the date and time. If they differ from the time on the computer, then synchronize. If they match, click Next to go to the tab for entering parameters.

Now you will need the documents mentioned above: information on the cash register and notification of the assignment of a registration number. For the data to match exactly, copy it from the documents and paste it into the appropriate fields.

Enter the parameters of your OFD. Click Next.

On the next tab, specify the taxation system. You can select multiple options at once. Click Next.

Check the correctness of the entered information. If there is an error, click Back and make corrections. If everything is ok, click Run.

KKT is registered. The registration report will be printed on the receipt.

Return to the taxpayer's personal account on the nalog.ru website. Click the button Complete registration. Fill out the opened form CCP registration report. Use the data of the report printed on the check when fiscalizing the cash register.

Attention! The law gives only one day to enter a fiscal sign into the taxpayer's personal account after fiscalization. The time and date on the form must exactly match the receipt.

Check the data and click the buttonSign and send.

After registration, the CCP card will be available in the taxpayer's personal account in the section "Information on the passage of documents sent to the tax authority".

Step 3. CCP registration card

After registering the cash desk in the personal account of the taxpayer in the section Information on the passage of documents sent to the tax authority, an electronic card for registering a cash register will appear in front of your cash register. Since that moment, the cash desk has been legalized, and work with it is legal. The date of registration with the Federal Tax Service is the date of issue of the card.

The card is signed with an enhanced qualified electronic signature. Changes are made to it when the parameters specified during registration are changed, as well as when the fiscal drive is replaced. When buying a used cash register, the CCP registration card is transferred to the new owner.

If necessary, a paper copy can be obtained from the IFTS. If the card is damaged or lost, a duplicate is issued. In this case, no penalties are imposed.

Step 4. Registration of the cash desk in the OFD

After receiving the registration card, working with the cash desk is already legal, but not yet possible: it does not yet transfer data to the OFD (the agreement with the OFD that you have already concluded does not contain registration information about a specific cash desk). To start online data transfer, you need to register the cash desk in the OFD. This is the final step and it's very simple.

Log in to your OFD personal account.

Open the CCP tab, select Connect CCP.

Fill in all the fields in the Register CCP window that opens.

Take all the information from the registration report that was printed in the previous step.

In field Internal name of cash register you can assign an arbitrary name to the FR.

Scenario 2. How to register a cash desk with the IFTS

Although doing everything online is much easier and more convenient, registering a CCP with the tax office "the old fashioned way", through the FTS branch, is still possible and legal.

Attention! Use the printed application form in the form KND-1110061 (download the form). The application in the form KND-1110021 (old) does not contain the fields required for entry complete information about the online checkout (for example, models and FN numbers). Therefore, it is not suitable for registration of CCP.

Download the application form in the form KND-1110061

Download a sample of filling out an application in the form KND-1110061

If you are going to register a cash desk through a branch of the Federal Tax Service, do not forget to take your CCP and FN passports with you, as well as a document confirming your authority in the organization. The law does not oblige to provide these documents, but they may be needed for correct design registration of a cash register in the tax office.

To date, the law provides common system registration of cash registers. Previously, registration of a cash register in the tax office for an LLC was carried out at the place where the cash register was installed, for individual entrepreneurs - at the place of registration of the entrepreneur. And now you can apply to any IFTS. Registration of a cash register for individual entrepreneurs and organizations is the same: you can apply to any tax authority.

The term for registering KKM with the IFTS from the date of application is 5 working days: in accordance with paragraphs. 7 and 11 st. 4.2 of Law No. 54-FZ of May 22, 2003, a CCP registration card is issued by the tax authority after this period has elapsed from the date of filing an application for registration.

The old way of registration - when you bring documents to the IFTS and then on the day appointed by the employees bring the cash desk there for inspection and fiscalization - is still valid, it has not been canceled. But registering a cash register is much more convenient via the Internet. The possibility of remote registration is one of the notable advantages new system application of CCT.

In the Russian Federation, accepting cash in commercial activities requires the use of CCT. But the law changes from time to time.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

How is a cash register registered with the Federal Tax Service in 2019 for individual entrepreneurs and LLCs? The use of cash in commercial activities in most cases requires the presence of a cash register.

The use of purchased equipment becomes legal only after the equipment is registered with the tax service.

The registration process has raised many questions before, and the introduction of online cash registers has further exacerbated the situation. How to correctly register cash registers for individual entrepreneurs and LLCs in 2019?

Important Points

The law on the use of cash registers says that all legal entities and individual entrepreneurs must use cash registers if they sell goods (any products, works,) for cash.

If the business does not belong to the exceptions indicated by law, then cash registers are required for any organizational and legal form.

But it is not enough just to have a CCM. Proper use of cash registers involves registration with the Federal Tax Service.

The procedure does not imply particular complexity, but it will be necessary to prepare certain documentation and comply with some requirements for the cash register.

In addition, innovations regarding the introduction of online cash desks should be taken into account. By July 1, 2018, absolutely all organizations and entrepreneurs are required to replace the old cash registers with online ones.

How to register a cash register in 2019? Are there any differences between Sole Proprietors and LLCs? Is it possible to apply old technology Or is it better to just buy a new one?

What it is

KKM stands for cash register mechanism. With its help, the state controls the turnover of cash, as well as the completeness and timeliness of accounting for revenue.

Registration of cash registers implies. In the process of registration, the device is assigned an individual number, which is recorded in the KKM Accounting Book.

Due to this, any cash register used in the Russian territory can be easily identified.

What is the purpose of this

The main task of cash registers is to record on paper all the operations performed to sell the product of activity. Another goal, no less important, is the recording and saving of all transactions.

Based on the information stored by KKM, the amount of profit is calculated for tax purposes when calculating for individual entrepreneurs and for LLC.

The purchased cash register is initially inoperative. Fiscal memory is disabled in it, which does not allow registration of ongoing operations, therefore fiscalization is necessary.

During registration, a visual check of cash registers, availability of numbers, seals, serviceability of work (through a trial introduction of the amount) is mandatory.

Based on the results of the check, the mechanism is filled. The use of unregistered cash registers is prohibited by law.

The lack of official registration of the device is equated to work without a cash register. This is fraught with hefty fines.

The legislative framework

In fact, the service is integrated into the taxpayer's personal account. Registration takes place in several stages.

The algorithm of actions will be as follows:

You will need to enter the name and parameters of access to the OFD server (the address and port of the server must be indicated on its website) and the assigned registration number.

Upon completion of the registration, the cash desk will print out a control check "Registration Report". At the same time, the KKM operation will be displayed in the personal account on the website of the fiscal data operator.

The final step is:

Return to the website of the Federal Tax Service	In the section "Accounting for cash registers"
Click on the registration number of the specified device	RNM column
Click "Complete Registration"	And enter information from the control check (number, date and time of receipt, fiscal attribute from the FP field)
Click "Sign and Send"	After that, the status of KKM will change to “FN registration report is expected”
After changing the status to "KCP registered"	The KCP registration card will be provided in electronic form. If desired, the taxpayer can also obtain a paper version of the card by contacting the tax authorities

For a limited liability company

LLCs are required to register KKM at the location address, that is, at the place of operation. To register a cash register, you should contact the tax office at the place of registration of the legal entity.

For separate subdivisions registration is carried out at the appropriate place of registration.

With the introduction of online cash desks, a situation has arisen in which organizations with branch offices do not sufficiently understand the principle of using new technology.

The fact is that the cashier's check can now be sent electronically to the address specified by the client.

For this reason, there is an opinion that it is possible to register one online cash desk at the head office. With it, you can send checks to customers from branches.

This option is not legal. The address of the cash register is indicated on the check. The customer should receive a receipt with the address where the purchase was actually made. That is, a new cash desk will be required for each branch.

For an individual entrepreneur

For IP, the situation is somewhat different. The fact is that entrepreneurs can register cash registers at their place of residence.

But at the same time, the IP has the right to conduct its activities throughout the territory of Russia. That is, the address of doing business may not coincide with the address of registration.

The statement states:

• name of LLC or full name IP;
• address and place of installation of the device (website address for Internet payments);
• name of the CCP model;
• model name and serial number of the fiscal drive;
• information on the use of cash registers (only when providing services, without transferring fiscal documents in electronic form, when making payments via the Internet, when conducting the activities of a banking agent, etc.).

At its discretion, the Federal Tax Service may establish additional information for mandatory indication.

Nuances on UTII

Before the introduction of online cash desks, UTII payers were exempted from using cash registers. Instead of cash receipt they could issue proof of payment if the buyer requested one.

From July 1, 2018, all taxpayers will not switch to new cash registers on a universal basis. At the same time, there are categories of persons who may not use cash registers. It: