Let's figure it out together with Anna Solovyova, an expert on the Kontur OFD project at SKB Kontur
Where to start
Let's assume you are the owner of a cash register system whose ECLZ is expiring. First of all, you need to deregister the cash register with the tax authority where it was registered. To do this you will have to visit the tax office. After this, the cash register must be modernized and re-registered. Federal Law No. 54-FZ dated May 22, 2003 (as amended on July 3, 2016) allows you to choose one of three methods for registering a cash register.The old procedure for registering cash registers has been retained for now: you need to prepare an application on paper, collect a package of necessary documents, submit them to the Federal Tax Service, and also deliver the cash register there. Conveniently, you can now register a cash register at any territorial tax authority. Previously, this was only allowed at the inspectorate at the place of registration of an organization or individual entrepreneur as a taxpayer.
A new opportunity has appeared: you can go through the entire KKT registration procedure, from submitting an application to receiving a registration card, remotely - in the KKT account (personal account) on the Federal Tax Service website or in the service of the fiscal data operator (FDO). In practice, you can only register a cash register online on the Federal Tax Service website. In the near future, the department will provide such an opportunity to the OFD. Fiscal data operators will promptly add new feature to your services.
Total. Whatever approach to registering cash registers you choose, do not miss an important point. Depending on whether to equip it with a fiscal drive or transmit data through the OFD, assess the situation. It may be more profitable to immediately modernize the cash register.
Application - the first stage of online registration of the cash register
Now let’s take a closer look at the steps of online registration and comment on the most important points. So, in your personal account on the website of the Federal Tax Service or the owner of the cash register system fills out an application, indicating:- address and name point of sale, where the CCP will be installed,
— model and serial number of the cash register,
— model and serial number of the fiscal drive.
— in offline mode, without transferring OFD data. All owners of cash register systems can work in this mode until February 1, 2017. This mode (without time restrictions) is also suitable for individual entrepreneurs and organizations located in areas remote from communication networks. They can use cash registers without transmitting fiscal data to the tax authorities through fiscal data operators (Clause 7, Article 2 of Law No. 54-FZ). Such organizations must transfer all data recorded in the fiscal drive to the tax authority only when replacing the fiscal drive;
— when organizing and conducting lotteries, gambling;
— when carrying out the activities of a bank payment agent/subagent and/or payment agent/subagent;
- for payments on the Internet. Online stores also indicate the website address;
— for delivery or distribution trade;
Total. If you did not transfer the OFD data before February 1, 2017, do not forget to change the cash register settings and re-register the cash register by this date.
We will look at what documents are needed to register an online cash register in this article. Starting from July 1, 2017, you cannot use old cash registers! Those who are required to use cash register systems must work only with online cash registers. See how to get started with them.
Key points of switching to an online checkout
According to the new version of the law “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” dated May 22, 2003 No. 54-FZ, from July 1, 2017, only online cash registers will be used. Such cash registers transmit necessary information to the tax authority via the Internet online. As of February 1, 2017, the tax office will register only online cash registers.
Taxpayers who are currently exempt from the obligation to use cash registers (UTII payers; individual entrepreneurs on a patent; persons using BSO) still have the right not to use a cash register, but starting from July 1, 2018, such an obligation also applies to them.
And those who are obliged to use cash registers, but still work at old-style cash registers, need to either purchase a new online cash register before July 1, 2017, or, if possible, upgrade the existing one. Moreover, before the modernization, you should submit to the Federal Tax Service information about the readings of the control and summing cash meters taken from the cash register before the modernization (letter of the Federal Tax Service dated June 19, 2017 No. ED-4-20/11625@).
Read the article about what online cash registers are and how they work.
If you decide to purchase new cash register equipment, check whether it is included in the official register cash registers permitted for use in accordance with the new legislation. This register is available on the tax service website.
It is also convenient to check whether the purchased model is in the register in the Federal Tax Service using the link.
What documents are needed to register an online cash register?
To register an online cash register, you need to send an application to the tax authorities. According to Law 54-FZ, the application for registration of a cash register must contain the following details:
- user name (full name of the organization or full last name, first name, patronymic (if any) of an individual entrepreneur);
- address and location of installation of the cash register;
- serial number and model of the cash register;
- serial number and model of the fiscal drive.
Depending on the planned direction of use of the online cash register, additional data is entered into the application, for example, if online payments will be made, then the website address must be indicated in the “Address” line. The corresponding lines are filled in:
- when used as part of an automatic device;
- when used by a paying agent;
- when making payments on the Internet;
- during peddling and delivery sales;
- when used only for printing strict reporting forms.
The application form was approved by order of the Federal Tax Service dated May 29, 2017 No. ММВ-7-20/484@. You can download the form from us on the website .
And one more thing: before contacting the tax authority with an application to register an online cash register, you need to decide on the OFD, since its data is also entered into it.
The application form completed on paper is submitted to the tax office. You can register online cash register at any tax office, not only in the one where the organization itself is registered.
In addition to the application, the inspection will require the presentation of original certificates of state registration legal entity or entrepreneur (OGRN or OGRNIP), certificate of registration with the tax authority (TIN), documents for a cash register, seal (if the organization has not refused to use it), also do not forget to issue a power of attorney for the representative of the organization performing the registration procedure.
Registration of a cash register through the taxpayer’s personal account
The most convenient way is to register an online cash register through the taxpayer’s personal account. An enhanced qualified electronic digital signature will be required for registration.
Read how to get one.
If difficulties arise with registering cash register equipment, you can contact the fiscal data operator or the central service center. For a reasonable fee (and some even free), they will carry out the entire procedure for you.
What documents should I fill out when using an online cash register?
In general, the main types of documents issued cash register, are also saved when using the online cash register. At the beginning of a shift, the “Start of Shift” report is also printed, and when closing a shift, the “End of Shift” report is also printed, but they will contain additional details regarding fiscal data.
The book of accounting for funds accepted and issued by the cashier (form KO-5) does not change its content and purpose - if you keep it, do it in the same order.
Significant modifications have affected the contents of the purchase receipt. It now contains more information. For example, a cash receipt issued by an online cash register indicates the address of the place of purchase. The new sample receipt must indicate the name of the purchase, its price, cost, applicable discounts or surcharges, total cost purchases, rate and amount of value added tax, method of payment (cash, non-cash), tax system regime and more. Fiscal indicators are also indicated in the purchase receipt.
Read more about what an online cash register receipt should look like.
As for indicating the name of the product (service, work) in the cash receipt, there are relaxations for individual entrepreneurs - according to the order of the Federal Tax Service “On approval of additional details of fiscal documents and formats of fiscal documents required for use” dated March 21, 2017 No. ММВ-7-20/ 229@ such indicators as name, price, quantity, payment method may not be indicated by entrepreneurs using the simplified tax system, USN, UTII, PSN until February 1, 2021.
Read more about the product range at online cash registers here.
Under the new procedure, the buyer has the right to demand that cash receipt sent to him electronically to his subscriber number or email, which one he will indicate. In this case, the email addresses of the buyer and seller will be entered in the electronic form of the check.
Online cash register provides for the following operations online and document printing: correction cash receipt, receipt return.
How to maintain cash documents. Document flow at online cash registers
The entry into force of the new version of Law 54-FZ on the use of online cash registers has significantly reduced the volume of document flow. The new cash register equipment transmits all the necessary information to the tax authorities online, so there is no need to maintain traditional unified forms of documents for accounting settlements using cash register systems.
Thus, there is no longer any obligation to fill out KM forms, because the data that is usually entered into KM forms will already be transferred online to the tax authority by an online machine. This means there is no need to duplicate information. This is clarified by the letter of the Ministry of Finance of Russia from “On the application of the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”” dated September 16, 2016 No. 03-01-15/54413. For example, this applies to keeping a journal for the cashier-operator (form KM-4), which does not need to be filled out when making payments using online cash registers.
At the same time, the organization has the right to independently decide what documents it needs for online checkout. If you continue to fill out the standardized document forms provided for settlements using cash register systems, this will not be a violation.
Cash documents for online cash registers, such as a cash receipt order, must be issued in the same order. When paying in cash in cash using cash register equipment, a cash receipt order is filled out at the end of the day for the total amount of revenue.
Accounting for the organization's main cash register must be maintained as before. As before, we write out all incoming cash orders, outgoing cash orders, and maintain a cash book.
Results
From July 1, 2017, only online cash registers will be used. In order to launch a new online cash register before the approved deadline, you need to have time to register it. Registration through the taxpayer’s personal account is convenient and quick way registration. When applying to the tax office with a paper application, it is first advisable to clarify with the inspectorate what form they will accept the application on and what documents will need to be submitted. If you encounter difficulties when registering a cash register, you can contact fiscal data operators or the central service center - they will easily solve your problems.
ASC LLC "Avers" offers services for registering cash register machines with the tax authorities without the presence of the client in a short time, professionally and efficiently. The cost of services varies within reasonable limits.
If a person is engaged entrepreneurial activity, he must register the cash register with the tax office. A fine is imposed for violating this rule.
If you do not have enough time to register a cash register, contact the Avers company. We deal with the registration of cash registers and cash registers without the client’s participation in the tax office and help get rid of all the difficulties associated with collecting documents.
After registering the device and registering it with the tax office, you will receive a cash register with a card that can be used in your work.
The procedure for registering a cash register: how to register a cash register yourself
Standard registration of various cash registers with the Federal Tax Service, which an entrepreneur carries out independently, requires a lot of effort and time. According to the regulations, you or the person to whom you have transferred your responsibilities must independently submit all documents attached to the cash register to the tax office.
Procedure for initial registration of cash register:
- Purchase of a cash register or a cash register modernization kit for old-style devices. Conclusion of an agreement with the OFD. Obtaining the contract number with the OFD.
- Submitting an Application for Registration of CCP in Personal account Federal Tax Service via the Internet or in person at the Federal Tax Service with the choice of OFD. Obtaining the Registration Model Number (RMN) of the cash register.
- Fiscalization of cash registers: entering OFD and RNM parameters into cash registers, printing a cash register registration report.
- Completion of registration of a cash register in the Personal Account of the Federal Tax Service via the Internet or in person at the Federal Tax Service: entering data from the Registration Report. Receiving a CCP Registration Card.
- Connecting a cash register in the online office of the OFD.
- Getting started.
Registration of cash register with the tax office: registration of the cash register
The tax office carries out the following procedures:
- acceptance of documentation for devices from the client or persons to whom he transferred his obligations;
- review of submitted documents for CCP;
- registering a cash register.
If the user or his authorized person has not provided complete package documentation or it is filled out incorrectly, registration of equipment may be refused for the following reasons:
- the serial number of a cash register of a certain model is not in the state register of cash registers or is excluded from it;
- the serial number of the fiscal drive is not in the state register of cash registers or is excluded from it;
- The OFD is not in the state register of cash registers or is excluded from it;
- the standard depreciation period for a cash register, which was used previously and was excluded from the state register of cash registers, has expired;
- The KKM presented for registration is wanted;
If the KKM registration has not been completed and you have been refused, there is no need to despair. You should check all the documents, eliminate any shortcomings and then repeat the procedure again.
The range of tax registration services from the company "Avers"
- preparation of all required documentation;
- providing a package of collected documentation to the tax office;
- representing the interests of the customer in the tax office;
- commissioning of the cash register, which is carried out by our master. He himself goes to the Federal Tax Service and activates the equipment;
- receiving a cash register registration card;
- delivery of the cash register to the client, as well as all related documentation certifying that the cash register has passed the necessary verification and registration.
You can purchase a cash register from trusted manufacturers from our company at the best price. We offer wide range various equipment and, if necessary, we carry out its repair and maintenance.
From February 1, 2017, an organization (IP) obligated to use cash register equipment can only register with the tax authority (Letter of the Federal Tax Service dated 02.02.2017 N ED-4-20/1850@). That is electronic cash register, which automatically transmits information about the taxpayer’s calculations to the tax authorities through the fiscal data operator. A list of such operators is posted on the website of the Federal Tax Service of Russia.
Registering a cash register with the tax office can occur in two ways. An application for registration of a cash register can be made (Part 1, Article 4.2 of the Law of May 22, 2003 N 54-FZ):
- submit on paper to any tax office;
- send to electronic form through the Taxpayer Personal Account service on the Federal Tax Service website.
The second option is naturally simpler. As you understand, in this case there is no need to take any cash register to the Federal Tax Service (Letter of the Ministry of Finance dated December 2, 2016 N 03-01-15/71646). All you have to do is submit an application.
Registering KKM with the tax office via the Internet
If you have already concluded an agreement with the fiscal data operator and have connected your Taxpayer Personal Account, then in it you select the “Cash register equipment” tab, and then on your page there will be a link “Application for registration (re-registration) of cash register equipment”.
After clicking on it, in the fields that appear, you will need to indicate all the required information about the online cash register: address of installation (use) of the cash register, name of the installation location of the cash register, model of the cash register, etc. Based on these data, your application will subsequently be generated, which will need to be signed by a qualified electronic signature. Be sure to preview the final version and check the information provided therein.
After submitting the application, you will receive a registration number from the tax office. It must be notified to you no later than the next business day. Then the registered device will appear in the register of your cash registers in your Personal Account.
The registration number will need to be entered into your online cash register (how to do this should be indicated in the instructions for the cash register) and a registration report will be generated. From this report you will need the fiscal attribute, date and time. They will need to be indicated in your Personal Account. At this point, registration of the cash register with the tax authorities is completed.
Organizations and Individual entrepreneurs who use cash or payment in their activities bank cards, it is mandatory to use cash registers.
Registering a cash register with the tax office
The legislation specifies the registration procedure and the list of required documents. But from time to time, organizations are presented with additional requirements. In order to ensure that the documents are collected in the proper form, it is better to contact the tax authorities to clarify all the details, as well as find out the visit schedule.
The procedure for registering an LLC and an individual entrepreneur has differences, but the package of documents for them is the same.
In the event that the actual address of use of the legal entity’s cash register does not coincide with the legal one, you will have to register separate division(link to the article “How to open a separate division in 2016”).
If you plan to use a cash register in a branch, you must register it in the region where the branch is located. The employee involved in registration must have a notarized power of attorney, signed by the head of the organization and marked with a seal.
Similarly, even if a cash register is registered at its location, registration occurs either by the head of the organization himself or by the person to whom the power of attorney must be issued.
Required package of documents for registering a cash register - LLC and individual entrepreneur
Below we present the most complete package of documents that may be required by the Federal Tax Service.
It is very convenient to purchase CCPs at Technical Service Centers, since in this case they are required to provide some of the documents themselves.
When concluding an agreement with the CTC, you will be provided with the following documents, with which you can subsequently contact the tax service to register the CCP:
- An agreement between the organization and the service center guaranteeing the maintenance of your equipment. (You will be provided with 2 copies. You will need to present the original to the tax office);
- Passport of the Cash Register and EKLZ (electronic control tape protected);
- Journal KM-4 and Journal KM-8 (The journal is kept by the cashier-operator, it records breakdowns and calls for a technician to repair the cash register) The journals must be stitched and numbered if they are not numbered;
- Seal stamps with additional a sheet for the passport;
- The cash register itself (you must take it with you when registering).
In addition, you must prepare the following documents yourself:
- Certificate of OGRN, EGRN or TIN
- An order drawn up in your HR department on hiring the following positions: chief accountant, director and cashier-operator.
- Application for registering a cash register
- Organization seal
- Lease agreement for premises, both legal and actual status of the organization
- For individual entrepreneurs, it is additionally necessary to provide a certificate of registration as an individual entrepreneur.
- If your organization was opened earlier, you may be asked to provide a certificate of no debt. (You can use the last balance sheet that was submitted to the INFS, with the signature of your inspector.)
After checking the package of documents you have collected, you will be invited to the Tax Inspectorate to register the cash register. This process takes place at the tax office, with the participation of a technician from your technical service center.
During this visit, you must have an application in hand with a request to register your cash register, as well as the technical data sheet of your device and the KM-8 log. In order not to be refused by the tax authorities to register a cash register, it is mandatory to appear at the appointed time.
Registration of a used cash register
By law, it is allowed to use used cash register equipment. You can purchase it at the Technical Service Center. Thus, you can register with the tax service much faster. If you purchase the device from third parties, you will need to deregister the cash register, because it was registered to another owner and only after that, start preparing documents for the tax office. To deregister cash registers, you must collect the following package of documents:
- application in the form KND 1110021;
- Cash register;
- extreme Z-report;
- Information about the absence of debt.
After deregistration of the device, it should be sent to the central service center, attaching documents to it.
The subsequent steps are similar to registering a new device.
By purchasing a cash register from a central service center, you will also enter into an agreement on maintenance, and the package of documents mentioned above will be prepared.
Important! The CCP is operated, according to the law, for 7 years from the date of its registration.
Deadlines for registering a cash register with the tax office
After preliminary inspection The cash register inspector, the cash register data is entered into the accounting book maintained by the tax office. A note about the successful registration procedure is entered into the cash register passport, after which the applicant receives back the entire package of documents, as well as an accounting coupon, an equipment registration card and a certified journal of the cashier-operator.
If all requirements are consistently met, the registration procedure usually takes no more than 5 working days, although in fact it can take two weeks.
Registration of CCP is currently free of charge.
Cost of registering a cash register for an LLC
Some organizations, in order to speed up the process, use services for urgent registration of cash registers. Such companies will register your cash register in 1-2 business days. Estimated cost 1500-2500 rubles. It depends on whether the customer will participate in the registration procedure, or whether a third-party company will independently contact the INFS. In case of registration of several cash registers, the cost can be reduced by half.
Can an LLC not register a cash register?
You cannot use an unregistered cash register. But, there are categories of organizations that may refuse to use cash registers. (All organizations that receive profit in cash, such as online stores, or LLCs and individual entrepreneurs engaged in retail sales in densely populated regions, they are required to register cash registers).
In addition, LLCs and individual entrepreneurs engaged in the sale alcoholic products in remote areas where there may be problems with electricity, they have the right to refuse to use KKM, subject to reporting on UTII.
Firms carrying out their activities under a simplified tax regime (simplified taxation regime), or organizations that were registered before 2014, can also refuse CCT. However, this is only possible if they provide services to the public that are not related to retail trade.
Consequently, not only tax authorities, but also taxpayers can decide whether to use cash registers or not, if such a choice is legally provided.
Let's summarize. There are two categories of organizations that have the right to refuse to register cash registers - these are entrepreneurs conducting retail trade in problem regions and those who use exclusively non-cash payments when making payments.
Fines for not having a cash register
In the case of using an unregistered cash register, a very significant fine will be imposed on the owner of the enterprise and the cashier. Organizers risk being fined from 30 to 40 thousand rubles, and cashiers from 3 to 4 thousand rubles.
Registration of a cash register is a mandatory procedure, accompanied by the conclusion of an agreement with the central service center, as well as the subsequent submission of a package of documents to the tax service.
Organizations may refuse registration if they use equipment that is not included in the state register or if an incomplete package of documents was provided.
