Deadline for deregistration of the old cash register. The procedure for re-registration and deregistration of cash registers. How to deregister a cash register through your personal account

Material softbalance.ru (Softbalance Group of Companies)

On July 1, 2017, the Federal Tax Service unilaterally will deregister all cash registers from EKLZ. This was stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, before the entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not comply requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established by Federal Law No. 54-FZ (as amended in force before the entry into force of Federal Law No. 290-FZ) and adopted in accordance with it regulatory legal acts, until 07/01/2017.

In this case, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to remove the control system. cash register equipment from registration from 07/01/2017"

What does this mean for box office owners and will they be able to continue operating?

“It should be taken into account that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance Russian Federation dated 05/30/2017 No. 03-01-15/33121, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), then specified organizations and individual entrepreneurs are not held administratively liable"

Cash register owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»

Removing a cash register from registration is a regulated procedure, the procedure of which may change according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued when registering a cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;

Preparation of fiscal reports and acts based on the results of CCP work from a central service center employee:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period operation of cash registers;
• 1 check report for each of the last 3 years of operation of the cash desk;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.

The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.

The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.

1. If a cash register with EKLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?

Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ dated 06/19/2017, after 07/01/17 such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?

We advise you to continue to perform all operations at the checkout after 07/01/17 normal mode. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.

2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?

The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.

3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?

This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until it is received new cash register or modernizing the old one, it is difficult to carry out the operation to close the EKLZ archive, which means submitting fiscal reports too. Therefore, if there are circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, the period for using the old cash register and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial tax and payment order about its payment with a date before 07/01/2017).

4. What fine is provided for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?

There are no penalties for such a violation. However, those documents that the tax inspector issues when deregistering a cash register may be requested by the Federal Tax Service during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister a cash register in full.

5. What to do if the Federal Tax Service deregisters the cash register according to its database on 07/01/2017, and the fiscal reports will be for another, later date?

Procedure for re-registration of cash registers

In order to make the necessary changes to the information that the user has previously provided to tax office When registering a cash register, he must submit an application for re-registration of the cash register to the tax authority in person or through the cash register account on the website nalog.ru. Moreover, if necessary, a paper application can now be submitted to any tax office, and not only at the place of registration of the user, as was the case before ().

An application for re-registration is submitted no later than one business day following the day of change in the information entered in the accounting journal and the cash register registration card. In this case, the application must indicate the information that the user provided when registering the cash register to which changes are made ().

ATTENTION

If an old FN is replaced with a new one, for example, due to the expiration of the fiscal attribute key, re-registration of the cash register will be required. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).

After checking the information provided, finally registration actions with a cash register, the tax authority will send an electronic cash register registration card to the user. This document is generated in the form of a document signed with an electronic signature and sent by the tax authority within five working days from the date of completion of re-registration through the cash register account or through the OFD ().

ATTENTION

When re-registering in connection with the replacement of the FN and deregistration of a cash register, which was used in the mode without transfer fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax office along with an application for re-registration or deregistration of the cash register on paper or through the cash register office. The date of submission of the report to electronic form the date of its placement in the cash register account () is considered.

The user to whom the cash register registration card was sent in the form electronic document, has the right to receive a corresponding card on paper from the tax authority ().

Procedure for deregistration of cash registers

An application to deregister a cash register is submitted in a manner similar to registering or re-registering a cash register ().

At the same time, a cash register is subject to deregistration in the following cases:

• transferring it to another user;
• theft;
• losses;
• expiration of the fiscal attribute key.

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After transferring a cash register to another user, an application for deregistration is submitted to any territorial tax authority in person or through the cash register account on the website nalog.ru no later than one business day after the transfer. In case of theft or loss - no later than one business day from the date of discovery of the theft or loss.

However, if the fiscal attribute key in the FN expires, the cash register is deregistered unilaterally without the user’s application. Moreover, within one month from this date, the user must submit to the tax authorities all fiscal data that is stored in the FN used in the cash register at the time of its deregistration (,).

IMPORTANT

A cash register registered before February 1, 2017 is applied, re-registered and deregistered in the same manner until July 1, 2017. And after July 1, when the old equipment can no longer be used, it will be deregistered without notifying the owners (letter Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20/25616 "").

The application for deregistration of a cash register shall include the following information:

• full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
• User's TIN;
• model name and serial number of the cash register copy registered with the tax authority;
• information about cases of theft or loss of cash registers (if such facts exist) ().

Many individual entrepreneurs use in their activities cash register(KKM). But a situation may arise when a cash register needs to be deregistered. In our publication today, we will tell our readers how to deregister cash registers with the tax service.

The need to deregister a cash register with the tax office may arise in the following cases:

1. When replacing an old cash register with new device.
2. Due to the end of the cash register's service life (the cash register left the state register).
3. When closing an individual entrepreneur ( legal entity), and the cash register is listed in the State Register.
4. When the cash register was sold, the owner of the cash register changed.

In addition to the above reasons for deregistering a cash register, starting from July 2017, all old-style cash registers must be deregistered in order to be replaced with online cash registers. This is defined in the provisions of the law of May 22, 2003 No. 54-FZ.

Based on the provisions of Law No. 54-FZ, if as of July 1, 2017, an enterprise or individual entrepreneur has a registered old-style cash register, and the enterprise or individual entrepreneur has not taken measures to purchase and install new technology, the tax authorities will not deregister it unilaterally. But in addition to this, the Federal Tax Service, according to the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017, has the right to impose a fine on the owner of an old-style cash register.

Documents for deregistration of old-style cash register machines

Please note that it is mandatory to deregister the cash register with the tax office!

In order to deregister a cash register with the tax office, it is necessary to prepare the appropriate package of documents, namely:

• application for deregistration of a cash register (form);
• KKM passport;
• registration card for the cash register;
• journal of the cashier-operator (form No. KM-4);
• book of income and expenses (for individual entrepreneurs);
• cash book (for legal entities);
• act from the central service center (form No. KM-2);
• reports on the contents of the fiscal memory block (the last receipt punched on the cash register).

Please note that the list of the above documents may change. Exact list documents for withdrawal from KKM accounting It is better to check with the tax office at the place of registration of the individual entrepreneur.

The procedure for deregistering cash register machines with the tax office

After you have collected the necessary package of documents, you can go to the tax office. When deregistering a cash register, the tax inspector must check the information in the cashier-operator’s journal with the data specified in the fiscal memory report. This action is performed by a mechanic in the presence of an inspector.

After reconciling the data, the tax inspector gives permission to the mechanic to close the ECLZ memory unit. From now on, it is impossible to punch a receipt at the checkout. The EKLZ block must remain with the individual entrepreneur for 5 years.

By the way, you can ask the mechanic to remove the cash register without your personal presence.

From the moment the inspector makes a corresponding note in the tax database, the cash register is considered closed.

After completing the procedure for deregistering the cash register with the tax office, you can deal with the cash register at your discretion: sell it, keep it, or transfer it to someone else.

After carrying out this procedure, it becomes impossible to work on the cash register, and after submitting this report with a set of documents to your tax office, the inspector puts a corresponding mark in the tax database and the cash register is considered closed.

The procedure for deregistering an online cash register with the tax authorities

Reasons for voluntary deregistration of an online cash register:

• transfer of a cash register to another owner;
• loss or theft of cash register;
• KKM malfunction that cannot be repaired.

Reasons for forced deregistration of online cash register machines unilaterally by the Federal Tax Service:

• expiration of the fiscal attribute key at the Federal Tax Service;
• non-compliance of cash register with the requirements of current legislation.

In the first case of deregistration of the cash register, the user is obliged to provide to the Federal Tax Service Inspectorate all fiscal data stored in the cash register within a month from the date of deregistration of the cash register.

In the second case of forced deregistration of the cash register, the cash register can be re-registered after eliminating the identified deficiencies.

Deadline for submitting an application for deregistration of an online cash register (or cash register)

If you voluntarily deregister a cash register with a fiscal register (transfer to another owner, breakage, theft or loss of an online cash register), you must deregister the cash register with the INFS within one business day.

Documents for deregistration of online cash registers

There are two ways to submit an application for deregistration of a cash register online:

• on the Federal Tax Service website through the taxpayer’s personal account;
• personally visiting the Federal Tax Service.

It is worth noting that deregistration of a new generation cash register with a fiscal registrar is much simpler than deregistration of an old-style cash register.

In our country, entrepreneurs are not allowed to engage in retail trade without a cash register duly registered with the tax authorities. It is logical that a cash register, which has a unique identification number in the tax register 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 register equipment must be deregistered.

When might it be necessary to deregister a cash register?

The need to re-register or completely remove the cash register from tax accounting may appear both during the closure of an organization and during its activities. This happens in the following cases:

1. Replacing the cash register with another model (newer and more functional).
2. The KKM model used is outdated and deleted from state register KKT. The service life of cash registers is only 7 years from the date of operation.
3. Sale, transfer for use free of charge or for a fee (rent) to another individual entrepreneur or organization.
4. The cash register is not in use, but is in open access for company employees and strangers. To avoid unauthorized use, it must be deactivated if it is not intended to be used in the future.
5. Closing an individual entrepreneur and liquidating a legal entity also serve as grounds for deregistering the cash register.

What should you pay attention to when deregistering a cash register?

The essence of the entire procedure is to check the consistency of the information in the cash register and the data contained in the fiscal memory of the machine, deactivate the machine, remove and transfer for storage the EKLZ unit (secure electronic cash register tape). However, the process itself may take place differently in different regions and even in different Federal Tax Service inspectorates.

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

Some inspectorates turn a blind eye to such strictness and do not ask to bring equipment and a cash register to them. Correctly executed documents are sufficient for them; the main thing is that they are provided by a certified service center and submitted to the registrar in a timely manner.

With the “simplified” procedure, the employee of the cash register service center independently removes fiscal memory and generates a package of documents for deregistration of cash register machines. The owner of the cash register 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 Federal Tax Service.

When planning to remove a cash register from registration, you need to clarify whether all tax reporting delivered to current moment, whether there are any debts to the budget, whether the bills of the central service center have been paid. It is advisable to carefully study the cashier-operator’s logbook for completeness and correctness of information entered, and also check the marks in the technician’s call log. If everything is in order, it’s time to start preparing the documentation.

List of documents for the Federal Tax Service

KKM, subject to deregistration with 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 by the tax period), a cash book or a 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 a cash register, the central service station employee provides:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check 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;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

A representative of the organization that owns the CCP presents a passport to the tax inspector (a power of attorney is needed if it is not the director himself or individual entrepreneur) and completed application. In 2014, an application for deregistration of a cash register is completed on a universal one, which since 2012 has been the same for all registration actions with a cash register (when registering and making changes to registration cards).

Procedure for deregistration of cash registers

So, we list the main steps for deregistering 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 central service center to coordinate and carry out the procedure.
4. We pay a visit to the Federal Tax Service.

As you can see, the instructions for deregistering cash registers are simple and clear, and the process itself does not take much time. If circumstances are successful, a trip to the tax office will not take more than 15 minutes. If the cash register registration department is not fast or only accepts a few days a week, then you will have to wait up to 5 days.

After that, you can do whatever you want with the cash register: donate it, rent it out, sell it, or hand it over for commission to a central service center. True, this only applies to those machines that are still on the state register: they are equipped with new memory and put back into operation. Devices that have expired their depreciation period (7 years) are not subject to further use.

In case of a desk audit, the EKLZ block must be kept in the organization for 5 years after deregistration.

In this article we will look at how to deregister cash registers in 2020. Let's figure out whether it is necessary to deregister the KKM. Let's find out when to deregister. Let's sort it out necessary documents for removal.

Is it necessary to deregister a cash register and in what cases? This issue puzzles many entrepreneurs and organizations using cash register systems. Today we will talk about the procedure for deregistering a cash register: in what cases a cash register should be deregistered, what documents are required for this, how to check the registration of a cash register with the Federal Tax Service. We will also consider in detail typical situations of deregistration of cash registers and provide answers to common questions.

Who is required to use KKM

According to Federal Law No. 54, individual entrepreneurs and legal entities that carry out settlements with buyers and sellers both in cash and non-cash have obligations to use cash registers (CCM). In particular, business entities are required to have a cash register when:

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

When should you deregister a cash register?

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

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

Removing cash registers from registration: instructions and documents

The deregistration of a cash register, as well as the registration of a cash register, is carried out through the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:

Having collected the necessary documents, proceed directly to the procedure for deregistering a cash register:

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

1. Go to the tax office in person and hand over the documents to a Federal Tax Service specialist. This method reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately point out to you the presence of errors and inaccuracies;
2. Send the documents by mail. You can send the collected package of documents by letter through the nearest Russian Post office. Before sending, make a list of attachments, and then issue a notification letter. Having received the documents, the Federal Tax Service specialist will put a signature on the spine of the letter, which will serve as confirmation of their receipt;
3. Complete electronic application. If you have access to the Internet, you can deregister your cash register without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

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

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

Typical situations

The most common situations for deregistration of a cash register is the cessation of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general procedure. In this case, an extract from Rosreestr on the termination of the activities of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for deregistration of a cash register may be the loss of documents for a cash register. In general, when deregistering a cash register, a business entity should restore lost documents. If we are talking about a technical passport and a cash register registration card, then the individual entrepreneur/legal entity should contact the service center to obtain duplicate documents. If you lose your registration card, this information should be indicated in the application. Since the second copy of the card is located at the Federal Tax Service, where the application is submitted, there is no need to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to remove the cash register from the register based on accounting data and daily Z-reports.

How to check registration of cash register with the Federal Tax Service

How to deregister a cash register: questions and answers

Question No. 1. Individual Entrepreneur Kukushkin submitted documents to the Federal Tax Service to deregister the cash register. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the Federal Tax Service legal?

Answer: The requirements of the Federal Tax Service specialist in this case do not contradict current legislation. As a rule, tax authorities inspect the cash register when control readings are taken by a control center engineer. However, in exceptional cases, a fiscal service employee may require the presentation of the cash register directly to the inspectorate.

Question No. 2. Individual Entrepreneur Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of the cash register. What is confirmation for Solovyov that documents have been accepted?

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

Question No. 3. Kashtan LLC has an old cash register that is not used in its business. What documents must be submitted to Kashtan to deregister the cash register?

Answer: Removal of old cash registers from registration is carried out in accordance with the general procedure. The fact of non-use of the cash register in activities is confirmed by the operator’s log and the Z-report taken by the employees of the central service center.