How to deregister a cash register (ccm) with the tax office. Documents, procedure for deregistration of KCM

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You will have to do the same if you upgrade a regular cash register online by installing new software and a fiscal drive on it (Letter of the Ministry of Finance of Russia dated 09/01/2016 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 07.23.2007 N 470 (hereinafter referred to as the Regulation); 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)). In this case, the date of their submission is the date of registration of documents in tax authority(which must happen 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 electronic documents through the Internet.

Step 2. Taking memory readings

The next stage of deregistration of cash registers consists in the preparation by a CTO specialist in the presence of a tax inspector of an act on taking readings of control and summing cash meters in the form 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 accessing the fiscal memory of the cash register;
  • 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 the CCP model, which is excluded from the State Register, but normative term its depreciation 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 dated 03/08/2015 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 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 the legal entity is excluded from the Unified State Register of Legal Entities (information about the individual entrepreneur - from the Unified State Register of Individual Entrepreneurs) (Subparagraph "b" of 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 September 10, 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

Preparing the cash register for withdrawal, documents for deregistration and is it possible not to deregister at all?

The massive transition of taxpayers to online cash registers raises the question for an accountant - what to do with an outdated cash register? A cash register that a legal entity or entrepreneur will no longer use in business activities must be deregistered by the tax office and the central heating service. In this article, we'll show you how to do it.

Preparing the cash register for deregistration

The procedure for deregistration of CCPs with the tax office is regulated by the following legal acts:

Decree of the Government of the Russian Federation of July 23, 2007 No. 470;

Administrative regulation, approved by order of the Ministry of Finance of the Russian Federation dated June 29, 2012 No. 94n;

Law "On the use of CCP" dated May 22, 2003 No. 54-FZ.

Before taking off cash machine from registration with the tax office, check whether you have all the necessary cash documentation in order. First of all, it includes the journal of the cashier-operator KM-4.

Tax authorities sometimes selectively compare the Z-report for a certain day with an entry in the KM-4 log. Make sure that the log contains reliable data and a minimum of corrections and blots.

Check the registration certificate of the CCP - there should be marks on the replacement of the ECLZ, the repair of the cash register, and the visits of the CTO employee. Make sure that all the required fields of the technical passport are filled in, there are signatures of responsible persons, as well as seals of the Central Technical Service and your organization.

Documents for deregistration of the cash register

The tax inspector of the IFTS at the place of registration of the individual entrepreneur or the legal address of the company will deregister the cash register free of charge if the following documents are available:

An application for the deregistration of a cash register with the INFS - is drawn up in 2 copies (1 for the taxpayer and 1 for the tax inspector himself) in the form approved by order of the Federal Tax Service dated 09.04.2008 No. MM-3-2 / [email protected] Often, CTO employees themselves enter information into the application for the taxpayer;

Passport and CCP registration card - they are kept by you, you provide the tax authorities with the original documents;

KKT registration card - is stored in the CTO.

If you remove the cash register from the register not because it is time to switch to online cash registers, but because of the theft of equipment or its damage, then provide the tax authorities with supporting documents: a certificate from the police or a certificate from the CTO about the breakdown of the device.

Documents can be brought to the tax office in person, transferred with another person by proxy, sent by Russian Post, through the website of public services or the personal account of the CCP (see letter of the Ministry of Finance of the Russian Federation dated 03.24.2017 No. 03-01-15 / 17318).

Tax authorities are given 5 working days to remove the CCP from registration (clause 6 of Resolution No. 470).

The very procedure for removing the cash register from registration is as follows: the inspector receives the above documentation and agrees with the taxpayer on the date and time of drawing up the act on the removal of the control and summing indicators of the cash desk (KM-2). The indicators should be recorded in the presence of a representative of the organization, an inspector and a CTO employee. In practice, most often, CTO specialists take the necessary readings of cash registers, fiscal reports and control tapes and give them to the taxpayer, who, in turn, transfers them to the IFTS. However, the inspector has the right to request a CCP to verify the testimony.

The inspector will record the deregistration of the cash register in the registration certificate and registration card of the cash register, the accounting book and the registration card of the cash register - the last document remains in the tax office and is stored there for 5 years (paragraphs 81-88 of the Regulations). You must keep the rest of the documents with you along with the cash register device and its ECLZ for 5 years (clause 3.7 of the Minutes of the meeting of the GMEC dated 25.06.2002 No. 4 / 69-2002).

After removing the old cash register from the register, do not forget to make the necessary changes in your program for accounting for goods.

Is it possible not to remove the old cash register from the register if they began to use the online cash register

After 07/01/2017, most organizations do not have the right to operate other cash registers, except for online cash registers. If you do not deregister the old device, the tax authorities will decide that you continue to use it and violate the law. Possible fine- from 5 thousand rubles. for legal entities; and from 1.5 thousand rubles. for an entrepreneur or official (Article 14.5 of the Code of Administrative Offenses).

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 KKM from tax records may appear both when the organization is closed, and in the course of its activities. This happens in such cases:

  1. Replacing the cash register with another model (newer and more functional).
  2. 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.
  3. Sale, transfer for use free of charge or for a fee (for rent) to another individual entrepreneur or organization.
  4. 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.
  5. The closure of an individual entrepreneur, the liquidation of a legal entity also serve as the basis for deregistration of the cash desk.

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 different regions and even in different inspections, 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, the service center employee cash register 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 handed over at the moment, are there any debts to the budget, are the bills of the central heating service 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;
  • employee call log Maintenance;
  • a copy of the balance sheet for the last reporting period (marked tax), cash book or book of income and expenses (for LLCs and individual entrepreneurs, respectively) - these documents are not required, but may be needed for the work of a tax inspector.

In the process of removing the memory cash register 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 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:

  1. We clarify the nuances of the work of "our" tax office.
  2. We are preparing a set of documents.
  3. We contact the CTO for coordination and implementation of the procedure.
  4. 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.

Deregistration of cash registers in tax 2017 is a problem that enterprises using a cash register in settlements with customers may face. Let's take a look at the details of the process together.

Old KKM tax authorities will deregister automatically

In addition to the traditional reasons for deregistration of a cash register (we will discuss them below), from July 2017, all old-style cash registers are subject to deregistration in order to replace them with online ones. This is evidenced by the provisions of the law "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ, which do not allow work at the checkout, which does not meet the established technical requirements.

Therefore, if on 07/01/2017 the company has such a cash register, and it has not taken any measures to acquire and install new technology, the tax authorities will not only deregister it unilaterally, but may also impose a fine in accordance with paragraph 4 of Art. 14.5 of the Code of Administrative Offenses. The Federal Tax Service provided clarifications on this issue in a letter dated June 19, 2017 No. ED-4-20 / [email protected]

Learn about KKM approved for use in 2017 from the material.

At the same time, the Federal Tax Service did not ignore the fact that many enterprises are experiencing objective difficulties in obtaining fiscal accumulators from suppliers. In such a situation, the inspection (letter of the Federal Tax Service dated 06/20/2017 No. ММВ-20-20/ [email protected]) temporarily allowed the use of old cash registers. At the same time, you should have a timely concluded contract for the purchase of an online cash register in your hands to confirm that its absence is not the result of your inaction.

We deregister online KKM: what documents are needed

If the deregistration of the cash register is due to other reasons (theft, damage, transfer to other persons), the initiative of the owner will be required. You can contact the tax office on the issue of deregistration of the online cash register in several ways:

  • personally;
  • through the personal account of the taxpayer or the website of public services;
  • through a representative (for example, a central heating engineer);
  • by sending registered letter by mail.

Package required documents regardless of the transmission method will be the same:

  • application in the form approved by order of the Federal Tax Service of the Russian Federation of May 29, 2017 No. ММВ-7-20/ [email protected];
  • technical passport for the cash register;
  • KKT registration card.

The specified list of documents, in accordance with the regulations approved by the order of the Ministry of Finance of the Russian Federation of June 29, 2012 No. 94n, is exhaustive. Unlike the old procedure, neither the journal of the cashier-operator, nor the inspection certificates from the central service center, nor any other documents need to be provided.

Description and timing of the procedure for deregistration of cash registers

It is necessary to submit an application for deregistration of the cash desk within 1 day from the moment of detection of its physical absence (as a result of theft), irreparable damage or transfer to another enterprise.

The sequence of actions of the taxpayer and the Federal Tax Service:

  1. An application with scanned copies of documents is accepted by the tax authority in electronic form through the taxpayer's office.
  2. After 5 days, the Federal Tax Service is obliged to issue a card on deregistration of the cash register.

About how to register new CCP, read .

The main problem, which an enterprise may face, given the new procedure for registering / deregistering cash registers, is access to the taxpayer's personal account. To ensure it, legal entities need to purchase an enhanced EDS key at a certified center, as well as have special paid software on the access computer. Due to the rather high cost of the program, many companies still prefer to carry out the registration procedure through the equipment supplier.

Results

With the introduction of online cash desks, the procedure for deregistration of cash registers has been greatly simplified and no longer requires the participation of the central heating center. At the same time, in order to independently resolve this issue, CCP owners will have to provide themselves with access to personal account taxpayer on the portal of the Federal Tax Service.

Cash register is a must entrepreneurial activity. The names KKA (cash register), KKM (cash mechanism, module, machine), KKT ( cash register equipment), PPO (registrar of settlement transactions). Regardless of the manufacturer's company and name, it is subject to fixation in the tax service.

There are practically no questions about the features of its functioning. But withdrawal of cash register accounting does not happen often, therefore, faced with such a task, many contradictions arise. Consider the features and cancellation procedure registration of KKM.

Reasons for deregistration of cash registers

It is possible to re-register or completely remove the cash register from the register with the tax authorities both in the process of organizational activity of the enterprise and during its liquidation.

Such a need may arise in the following cases:

  1. an individual or legal entity submits an application for a request to cancel the registration of a cash register;
  2. transition to non-cash settlement of counterparties;
  3. KKM was stolen;
  4. change of the owner of the enterprise;
  5. expiration of the KKM service life (the date is indicated in the passport of the registrar of operations);
  6. expiration of the KKM depreciation period (the date is established by law);
  7. KKM was used not for the scope specified in the state register;
  8. version, brand, or classification mismatch detected software which are registered in the state register;
  9. registration documents of an individual or legal entity are declared invalid by a court decision;
  10. closing of the enterprise;
  11. bankruptcy;
  12. termination of activities not related to the bankruptcy process;
  13. death, recognition as incapacitated, missing an entrepreneur;
  14. the entrepreneur is limited in his capacity.

In the first four cases, deregistration occurs when an application is submitted from the subject economic activity. In other situations, the relevant methods can be applied forcibly by the tax authorities or when an entrepreneur submits an application.

Features of the procedure

The essence of the cancellation of registration is based on checking the information in the cash book and the information that is entered in the memory of the cash register. The registrar of settlement transactions is deactivated, the seal is removed, then the cash tape block is sent for storage. The algorithm for performing such actions may differ in different regions and even tax services.

Therefore, before submitting documents, it is better to clarify some aspects with the fiscal authorities at the place of registration of the cash register. Some services require removal financial statements worker service center only in the presence of a tax inspector. This means that it is necessary to agree with a technical service center specialist in advance, not forgetting to take all documents and reports with you.

Other tax services allow the service center engineer to perform all operations independently by transferring a power of attorney. The main requirement is correctly executed documentation and their timely transfer to the fiscal service.

Do not forget! When planning to deregister KKM, check financial statements, no debt to counterparties and payment of current accounts.

Review the conclusion of a technical service center specialist, power of attorney, correctness and completeness of filling in all forms, entries in the call log. If errors and inaccuracies are not found, proceed to the collection of all documents.

The procedure and main actions for deregistration of cash registers

After working with the CCP, the service center employee provides two copies of the act in the KM-2 form on the actions taken.

After this procedure, it is necessary to fill out an application for a request to cancel the registration of the CCP.

Main fields to be filled in:

  • type of KKM;
  • mark of the registrar of settlement operations;
  • registration number;
  • date of manufacture of the device;
  • information about the owner;
  • name of the point of sale (optional);
  • reasons for deregistration of KKM.

After filling out the application, prepare the final package of documents:

  • technical passport of KKT;
  • CCP registration card;
  • cashier's book and service agreement;
  • an act in the form of KKM-2 (conclusion of a service center engineer);
  • act in the form of KKM-3 “Return financial resources counterparties in case of non-use of checks” (or if certain checks were entered erroneously);
  • a brief financial report for the period of activity;
  • an act on the transfer of the cash tape for storage;
  • quarterly financial report for the last year;
  • agreement with the technical service center.

Attention! There is no need to submit the cash register itself to the tax service.

After the documents are accepted, the inspector checks the information provided within 5 working days.

The final stage

After verification, the specialist generates acts that confirm the deregistration of KKM. After the end of all procedures, the cash register is no longer needed. It can be loaned to another person or legal entity. Some technical service centers accept such devices on a commission basis. They are equipped with new memory and issued for use by other contractors.

The cash tape must be kept for 5 years in case of a desk audit.

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