How to deregister a cash register at the tax office. Removal of cash register equipment from tax records - Fiscal data operator First OFD. Documents for removing online CRE from registration

Almost all business representatives who make settlements with individuals are required to use online cash registers. A situation may arise when it is required to remove the cash register from the register. We will figure out when this procedure is required, where it can be carried out and how to document it.

Do I need to deregister the cash register?

Deregistration of the cash desk of an individual entrepreneur and a company is required in the following cases:

1. Sale of the device. The seller removes the CCP from the register, and the buyer registers it for himself.
2. Transfer of the cash register for rent to another user.
3. The useful life (depreciation) has ended. For each model, the manufacturer sets its own deadline for use. In the month following the expiration of the term, the device must be deregistered.
4. Liquidation of the legal entity and termination of the activities of the IP.
5. Buying a new device. If CCP is purchased to replace the old, out of order or obsolete, then old apparatus deregistered.
6. Cash register lost or stolen. In case of theft, the basis for deregistration is a certificate issued by local branch police.
7. Other circumstances.

Use these documents to deregister the online cash register with the tax office. Our samples will save you from offensive mistakes. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

Who can deregister a cash register:

1. Device owner.
2. Tax office. Inspectors withdraw cash in two cases:

• violations were found when using the device by the taxpayer or the cash register does not comply with the requirements of the law;
• the validity period of the fiscal accumulator has expired.

Where to deregister the cash register

All procedures for registration, registration and deregistration are carried out by employees tax office. The official website of the territorial department contains contact information on the operating modes of each department, indicating telephone numbers.

Firms and individual entrepreneurs are required to keep accounting records of settlements with individuals. OFD services do not provide for the possibility of accounting. They only record information about completed transactions. You have to load data into accounting software. The BukhSoft program will do this automatically. No manual input. She will generate all the transactions, calculate taxes, and also draw up reports.

How to deregister a cash register with the tax office

When contacting the tax office where the device was previously registered, it is necessary to prepare the following documentation:

Table 1. Documents required to deregister a cash register with the tax office in 2019

If the tax inspector requires other documents in addition to those listed above, this will be considered a violation.

How to remove the cash register from the tax account on your own: a step-by-step algorithm

Step 1. Contact the CTO for removal from the device fiscal check and receive a copy of the registration card.

Step 2. Prepare a package of documents and fill out an application in the form of KND 1110062.

By general rule a report on the closing of the fiscal accumulator is attached to the application. But it can be omitted in case of loss or theft of the cash register, as well as in case of breakdown of the fiscal drive due to manufacturing defects, if the manufacturer has confirmed that it is impossible to read data from the drive.

Step 3. Submit documents to the IFTS. Can be done in 4 ways:

• personally or through a representative by proxy (a notarized power of attorney from an individual entrepreneur, a regular power of attorney from a legal entity) contact the IFTS. In case of a personal appeal, the inspector accepting the package of documents is obliged to issue to the applicant a receipt confirming the transfer of documents to the inspector;
• send a package of documents by valuable mail;
• leave an application for deregistration of the device through the State Services portal in personal account taxpayer;
• with the help of an electronic reporting operator.

Step 4. Wait for a response from the tax office. She will generate and send a card on deregistration of CCP in the form of KND 1110065 (approved by order of the Federal Tax Service of May 29, 2017 No. MMV-7-20 / [email protected]) within 10 working days from the date of submission of the application. If the IFTS deregisters the cash register unilaterally, it must generate and send the card to the user within 5 working days. The date when the card is generated is considered the day the device was deregistered.

The generated tax card will be sent to electronic form through:

• KKT office;
• fiscal data operator.

If the documents were submitted by mail or through the State Services portal, you can check whether the decision has been made only by contacting the IFTS to which you submitted the application.

After the cash register is deregistered, the user may still have a fiscal drive in his hands. Even if an individual entrepreneur or legal entity has ceased operations, the applicant is obliged to keep the drive for 5 years in accordance with Art. 2 federal law dated May 22, 2003 No. 54-FZ.

Deregister the IP cash desk: features

The procedure for deregistration of a cash register for individual entrepreneurs is practically no different from the standard procedure for organizations. But there are also nuances:

1. An individual entrepreneur can apply to any tax office to deregister the cash register, regardless of where he is registered.
2. If an individual entrepreneur has ceased his entrepreneurial activity, then the tax office removes his cash registers unilaterally in accordance with Law No. 54-FZ.
3. If an individual entrepreneur uses a cash register in offline mode, then in order to deregister, the central heating operator must make copies of all fiscal documents.

Deregistration of an online cash register: typical mistakes

Here are the most common:

1. Incorrectly completed application form KND 1110062. Applicants often make mistakes in names, serial numbers, details, etc.
2. Providing an incomplete package of documents.
3. Deregistration of the device in case of temporary suspension of the entrepreneur's activities. If an individual entrepreneur plans not to use the cash register for a certain time, then there is no need to deregister it.

What will happen if you do not deregister the cash register with the tax office on your own?

No administrative responsibility for the absence registration actions on deregistration in the IFTS or untimely deregistration of the cash register does not threaten. current legislation no deadline has been set for deregistration. Obligation established only in relation to registration cash register for its application.

Where to buy an online cash register

In what cases is it necessary to deregister KKM

An exhaustive list of cases upon the occurrence of which you need to withdraw online cash register s from accounting in the tax, is indicated in Article 4 of the Federal Law-54. This can happen at the initiative of the private entrepreneur himself or at the request of the Federal Tax Service.

An individual entrepreneur or legal entity that has decided to deregister an online cash desk can submit such an application in the following cases:

1. Upon detection of the theft of the cash register or its loss under other circumstances.
2. In case of liquidation or reorganization of the enterprise and resale of CCP to another business entity.
3. When detecting damage to an autonomous cash register.
4. Upon expiration of the validity period of cash register equipment.
5. KCP was sold, and the entrepreneur decided to install new model cash register.

After checking and repairing the online cash register, it is set to work again.

The tax authority is obliged to remove the cash register from registration if serious violations were found during the operation of the equipment or the validity period of the fiscal accumulator has expired, which ensures the storage of fiscal data on all settlement transactions for a specific period.

The procedure for deregistration of the online cash register

The procedure and rules for deregistering an online cash register with the tax office are regulated by Article 4.2 of the Federal Law-54:

1. Submission of an application in the prescribed form for deregistration of the KKR.

Important! It is necessary to send an application to the tax office within two working days after identifying the reason for filing.

Attached to this application is a report on the closing of the fiscal accumulator. Such information is sent to the Federal Tax Service only when the KKR is transferred to another person. Fiscal documents are subject to full check tax authorities.

In addition to the tax application, the following documents must be submitted:

• technical passport for registration equipment;
• CCP registration card;
• cashier's journal, reflecting Z-reports for each working day;
• registration card issued by the CTO;
• passport of the person submitting the application.

Submit an application to the authorities tax service You can personally, through the Internet portal www.gosuslugi.ru or by mail notification.

An application to the tax office is not submitted if the decision to close the online cash desk is made by the specified department. After eliminating the causes, it is necessary to re-register the cash register or fiscal registrar and continue working.

To do this, you must perform the following steps:

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1. If necessary, register on the site and create a personal account.
2. Open the icon "Accounting for cash registers" in your personal account.
3. Click on the "Unregister" button.
4. In the withdrawal application form that appears, fill in the fiscal document number, date, time and fiscal sign. Then click "Sign and Send".
5. A message appears in the window: "KKT has been deregistered".

Sample application for deregistration of an online cash register

The specified application is filled in by an individual entrepreneur or representative legal entity in the prescribed form, approved by order of the Federal Tax Service Russian Federation May 29, 2017. This form can be found in the annex to the relevant order on websites with regulatory legal acts or on the portal of any tax office.

In addition to the mandatory items inherent in the application, it indicates the following:

1. Factory number of the cash register.
2. KKR model.
3. Reason for deregistration.

In the case of submitting an application through the office on the website of the Federal Tax Service, only specific data about a particular subject are filled in entrepreneurial activity and cash register.

The grounds and procedure for closing an online cash desk are specifically established by the provisions of Article 4 of 54-FZ. The initiative to deregister the KKR may belong to the owner of the cash register or the tax office. In case of elimination of shortcomings, the online cash desk or FR after re-registration can be used in the future. The legislator protects the owner of the KKR in case of loss or theft cash register equipment, and an attacker cannot use it.

The most convenient way to withdraw from the use of online cash desks is to use the office on the website of the Federal Tax Service. Fixation and referral procedure this document on the portal or mobile application takes several minutes. Also, the response of the tax inspectorate about the removal of the KKR from registration comes quickly.

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 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)). 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 its title page, in the "Type of document" field, in the first cell, you need to put down the number 3. By the way, it's 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 a CRE model that is excluded from the State Register, but its standard depreciation period has not expired, the cash desk can continue to be used until the end of the period set 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 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, because you will issue forms to customers strict accountability;
• 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 completion of the procedure for deregistration of CCPs from cash register you can do anything: sell, rent, donate (if, of course, someone needs it) or just 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

A cash register is a mandatory attribute that almost all business entities should use. For the application of CCP, the tax authorities approved special rules. In the article, we will figure out how to properly deregister the cash register with the tax office.

Mandatory to apply

Before determining the algorithm on how to deregister cash registers with the tax office, we will tell you who is obliged to use cash registers in their activities.

Fill out the document by hand or compose it in electronic format through the personal account of the taxpayer.

The finished package of documents can be transferred personally or through a trusted person. But for this you will need to issue a notarized power of attorney. Documentation can also be sent to the IFTS through the Russian Post. But for this option use registered letter, do not forget to issue an inventory of attachments.

The third way to submit an application and documents for the removal of a cash register from registration with the Federal Tax Service is to apply via the Internet. This will require Account on the portal "Gosuslugi" or registration in the personal account of the taxpayer.

In our country, entrepreneurs are not allowed to engage in retail without a cash register duly registered with the tax authorities. It is logical that KKM, which has a unique identification number in the tax registry and is assigned to a specific individual entrepreneur or legal entity, cannot be transferred to another person, sold or disposed of just like that. Before performing any of these actions, cash registers must be deregistered.

When may I need to deregister a cash register?

The need for re-registration or complete removal of cash registers from tax accounting can appear both at the closing of the organization, and in the course of its activities. This happens in such cases:

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 in use, but is in open access for employees of the company, outsiders. 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 to storage the ECLZ block (secure electronic cash register tape). However, the process itself in different regions and even in different inspections of the Federal Tax Service can take place in its own way.

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

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

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

When planning to remove a cash register from registration, it is necessary to clarify whether all tax reporting rented for this moment, whether there are any debts to the budget, whether the bills of the TsTO are paid. It is advisable to carefully study the journal of the cashier-operator for the completeness and correctness of the information entered, as well as check the marks in the log of the technician's call. If everything is in order, it's time to start preparing the documentation.

List of documents for the IFTS

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

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

• an act on taking readings from the meters of the device (form KM-2);
• a receipt with a fiscal report for the entire period of KKM operation;
• 1 receipt-report for each of the last 3 years of operation of the cash desk;
• 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.