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Algorithm for registering cash registers with the tax service. How to register a cash register correctly

In the Russian Federation, accepting cash in commercial activities requires the use of cash registers. But the law changes periodically.

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

The use of purchased equipment becomes legal only after registration of the equipment in tax service.

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

Important points

The law on the use of cash registers states that all legal entities and individual entrepreneurs must use cash registers if they sell goods (any product, work, etc.) for cash.

If the business does not fall under the exceptions specified by law, then cash register equipment is required for any organizational and legal form.

But just having a cash register is not enough. Proper use of cash register equipment requires registration with the Federal Tax Service.

The procedure is not particularly complicated, but you will need to prepare certain documentation and comply with some requirements for a cash register.

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

How to register a cash register in 2019? Are there any differences for individual entrepreneurs and LLCs? Is it possible to use old equipment Or is it better to just buy a new model?

What it is

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

Registration of cash register equipment implies. During the registration process, the device is assigned an individual number, recorded in the KKM Accounting Book.

Due to this, any cash register device used on Russian territory, can be easily identified.

For what purpose is this done?

The main task of cash register equipment is to record on paper all completed operations for the sale of a product of activity. Another goal, no less important, is the registration and preservation of all transactions.

Based on the information saved by the cash register, the amount of profit for tax purposes is calculated for individual entrepreneurs and LLCs.

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

During registration, it is mandatory to visually check the cash register, the presence of numbers, seals, and proper operation (through a trial entry of the amount).

Based on the results of the inspection, the mechanism is filled in. The use of unregistered cash register equipment is prohibited by law.

Absence official registration the device is equivalent to working without a cash register. This is fraught with substantial fines.

The legislative framework

In fact, the service is integrated into the taxpayer’s personal account. Registration occurs in several stages.

The algorithm of actions will be as follows:

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

Upon completion of registration, the cashier will print a checkout “Registration Report”. In this case, the cash register operation will be displayed in your personal account on the website of the fiscal data operator.

The final stage is:

Return to the Federal Tax Service website To the section “Cash Accounting”
Click on the registration number of the specified device Column RNM
Click “Complete registration” And enter the information from the control receipt (number, date and time of receipt, fiscal indicator from the FP field)
Click “Sign and Send” After which the cash register status will change to “FN registration report is expected”
After changing the status to “KKT registered” A CCP registration card will be provided in electronic form. If desired, the taxpayer can receive a paper version of the card by contacting the tax authorities
For a limited liability company

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

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

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

The fact is that a cash receipt can now be sent electronically to the address specified by the client.

For this reason, there is an opinion that you can register one online cash register at the head office. It can be used to send checks to customers from branches.

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

For an individual entrepreneur

For individual entrepreneurs the situation is somewhat different. The fact is that entrepreneurs can register cash register equipment at their place of residence.

But at the same time, individual entrepreneurs have the right to conduct their activities throughout the territory of Russia. That is, the business address may not coincide with the registered address.

The statement states:

LLC name or full name IP;

address and location of installation of the device (website address for online payments);

CCP model name;

model name and serial number of the fiscal drive;

information on the use of cash register systems (only when providing services, without transmitting fiscal documents in electronic form, when making payments via the Internet, when conducting activities as a banking agent, etc.).

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

Nuances on UTII

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

From July 1, 2018, all taxpayers will no longer switch to new cash register machines on a general basis. At the same time, there are still categories of people who may not use cash registers. This:

STEP 1. You need to choose and buy a cash register.
When purchasing, you must make sure that the selected model is included in:
In addition, on the body of the device there must be a holographic sticker “State Register” indicating the current year, as well as serial number and model name.
You can buy cash registers in the centers Maintenance(hereinafter referred to as TsTO). There are plenty of such companies now. Use a search engine to find and compare their services/prices.
STEP 2. Conclude a contract for service of cash register machines at the central service center.
This can be done either at the place where the cash register was purchased or at any other service center. And exactly in the city in which you will operate. You will receive the contract in your hands. And a three-dimensional hologram “Service” will be pasted onto the cash register.
STEP 3. Actually, the registration of cash register itself.
For individual entrepreneurs: setting up KKM registration takes place at the place of registration of the individual entrepreneur
For organizations: registration of the cash register at the place of its actual installation.
We go to the tax office and hand over a package with the following documents.
Documents for registering a cash register
Depending on the subject of the Russian Federation, the set of documents may differ slightly. Therefore, we advise you to clarify this issue with the tax office in advance. So:
(KND form 1110021)
(Form No. KM-4). It must be numbered, certified with the signature of the individual entrepreneur and seal (if available). For organizations, certify with both signatures and seal.
(Form No. KM-8). Sew it, number it, certify it with the individual entrepreneur’s signature and seal (if available). For organizations, certify with both signatures and seal.
Agreement with the technical service center (TSC).
Technical passport of the cash register (included with the cash register).
Technical passport of EKLZ (complete with cash register).
Passport of the KKM model version (original and photocopy). To be filled out by a CTO specialist
And it is issued to you upon concluding a maintenance contract (see STEP 2).
Additional sheet to the passport of the KKM model version (original and photocopy).
Visual control means: hologram stickers “State Register” and “Service”.
Set of stickers “mark-seal”. They are glued by a CTO specialist when registering cash registers.
Identification document of the applicant.
Certificate of state registration - OGRN (original and copy).
TIN certificate (original and copy).
Power of attorney (if not registered by the head of the company).
Lease agreement or certificate of ownership of the premises where the cash register will be installed (original and copy).
Documents regarding the purchase of cash register machines (check, receipt, invoice).
Reporting (balance sheet, declaration) for the last reporting period with a tax mark (copy).

STEP 4. After checking the documents The tax inspector will assign you a date and time for fiscalization of the cash register (the procedure for activating the fiscal memory of the device).
STEP 5.Fiscalization. Held in set time:
At the tax office in the presence of an invited CTO employee
Or at the place where the cash register is installed, for example, if it is too bulky. In this case, the tax inspector himself comes to the place together with an employee of the central service center.
STEP 6. Within 5 working days The tax office must register the cash register, about which information about the cash register equipment is entered into the register of cash registers.
STEP 7. You receive KKM registration card, original documents submitted during registration, and you can start working with the cash register.
Now CTOs offer the service of registering cash registers without your participation - write a power of attorney and they do almost everything for you.
ECLZ - “robbery”?
I would like to warn about some unpleasant expenses for owners of cash registers. An integral part of the cash register, without which its registration is impossible, is:
ECLZ- Electronic Control Tape Protected, built inside. This is a device that records all cash register transactions performed by the cashier.
The fact is that its service life is 13 months, after which the cash register is blocked. Accordingly, once a year you need to replace the ECLZ. And it will cost you from 7,000 rubles. up to 9,000 rub. depending on the prices of the central service center.
The question arises: what is this price for? That's the point, you're welcome. Essentially, an unjustified increase in cost. Manufacturers are monopolists in this market, so they successfully take advantage of this, managing to solve the problem of claims and penalties from the antimonopoly service.
Replacement of EKLZ also occurs when KKM is re-registered to another tax office or to another legal entity.
If the ECLZ malfunctions, it is replaced under warranty if:
The warranty period is valid (12 months from the date of commissioning)
The breakdown is not the fault of the staff
There was no attempt to open or repair the ECLZ
Re-registration of cash register
Carried out in the following cases:
Change of full name of the applicant (individual entrepreneur, organization)
Replacing ECLZ
Replacing fiscal memory
Changing the address of the KKM installation site
When concluding an agreement with another technical service center (TSC)

You may need some other documents depending on the tax office (agreement with the central service center, cashier-operator log, etc.). Therefore, it is better to call your service center first to clarify this.

The legislation provides for the introduction of cash register equipment with a new operating principle. Brief information about using online cash register:
When using a cash register for receiving and issuing cash, information about punched checks is accumulated and transmitted.
Information collection, control, transmission, accumulation is carried out by the OFD operator.
Data exchange with the operator is carried out via a SIM card mobile operator, Internet system.
The transition to new-style cash register equipment is being carried out in stages. The first to switch to the use of cash desks of a new type of enterprise are those that take into account revenue to determine the tax base. The final transition will be completed by July 2018.

During the transition period, it is possible to use both types of cash registers, which are permitted depending on the category of enterprise. Regardless of the type, the cash register must be registered with the cash register department of the territorial branch of the Federal Tax Service. Registration of online cash registers and equipment of the old principle of operation with EKLZ has differences.
Equipment with ECLZ must be registered with the central control center for maintenance. Online cash registers must have an agreement with the OFD operator. Certified organizations, a list of which is posted on the official website of the Federal Tax Service, have the right to carry out information processing operations.
Actions of the enterprise before registering cash register equipment with EKLZ
Cash register equipment of any type is not used without mandatory registration. Equipment and fiscal memory are subject to registration and are replaced annually. In the absence of timely registration of the fiscal memory medium, the cash register is considered unregistered. The use of equipment that does not meet the requirements is equivalent to conducting cash transactions without a cash register, which entails the imposition of significant fines.
Registration of cash register equipment with EKLZ during registration
The procedure is carried out using the same type of operations for any type of cash register that does not belong to online types. Each unit of cash register equipment must receive a registration certificate. Until this point, cash register equipment cannot be used. When using an unregistered cash register, an enterprise expects to be fined.
Before registering cash registers with EKLZ, it is necessary to conclude an agreement with the central service center for the maintenance of equipment. Central service center specialists carry out actions to prepare cash registers for registration:
Draw up a maintenance contract.
They give you a holographic sticker that acts as a seal for the equipment. After registration, a certificate of sealing of the equipment is provided.
Information about the enterprise is entered into the cash register data - name, tax identification number, checkpoint.
Install and activate fiscal memory.
Enter an initial amount of 1 ruble 11 kopecks to carry out trial operations to check the operation of cash register equipment.
The first Z-report is taken at the cash register.
An ECLZ report is taken for the first trial amount.

The trial amount is subsequently entered into the accounting journal, but is not included in the amount of revenue.
Submission of documents to the Federal Tax Service
After completing the registration procedure at the Central Service Center, the organization or individual entrepreneur must submit a package of documents to the Federal Tax Service.
Document groups Detailed list
Statement The document is drawn up according to the established form
Constituent and general documents of the enterprise Originals and copies of the OGRN certificate (sheet account), TIN, document on ownership or lease of the premises in which the cash register will be located
Documents provided by the CTO Service agreement, commissioning certificate, technician call log, numbered and stitched in the prescribed manner, sealing stamps, holographic service center stamp
Documents accompanying KKM Invoice for the purchase of equipment, KKM technical passport filled out by a CTO specialist, KKM passport and an additional sheet to it, EKLZ passport
Documents for working with equipment An order for the appointment of a cashier, a journal of a cashier-operator, numbered, filled out, stitched and certified by the head of the enterprise or individual entrepreneur
Forms for representative of interests Power of attorney (the document is not required for a manager or individual entrepreneur who has the right to represent interests without a power of attorney), passport, organization seal
Along with the general list of documents, the KKM accounting department of the territorial body of the Federal Tax Service may request the submission of additional documents.
Procedure for registering cash register machines with EKLZ
To register cash register equipment with EKLZ, a certain procedure is followed.
Sequence of actions Explanation
Submission of documents for registration Submission is carried out to the cash register department of the Federal Tax Service department
Acceptance of documents The inspector determines the time for fiscalization
Carrying out fiscalization After checking the documents in the cash register department of the territorial body of the Federal Tax Service, fiscalization is carried out in the presence of a representative and specialist of the central service center
Registration Registration is carried out within 5 days
Issuance of finished documents The applicant receives a cash register card and originals provided by the company
Registration of new-style cash registers
The procedure adopted for registering cash registers applies only to old-style equipment, the recording of information of which is provided by EKLZ. When registering online cash registers, they take into account the conditions for the appearance of an additional link in the chain of information transfer - the OFD operator:
In connection with the introduction of online cash registers, the package of documents was supplemented by an agreement with the OFD operator. According to the new procedure, modernized equipment converted for online cash registers is also registered.
OFD operator is an organization that receives, processes and stores information about all operations performed on cash register equipment.
Information from the OFD operator is sent to the Federal Tax Service for further control of cash flow.

For cash register equipment modernized for online cash registers, the procedure corresponds to the registration of new equipment. Registration of modified equipment is preceded by its deregistration. The online cash register is not presented to the tax authority. From February 1, 2017, organizations or individual entrepreneurs can register cash register equipment online through Personal Area taxpayer. At the same time, the right to register during a personal visit to the Federal Tax Service is retained. To submit applications on paper, new forms were introduced by order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/484@.
Registration online KKM through your personal account
Setting up cash registers with online system transfer of information through the taxpayer’s personal account requires prior registration on the official website of the Federal Tax Service. The portal contains detailed instructions about the procedure. To gain access and carry out the procedure, you must issue a qualified digital signature. After gaining access, you can register the equipment.
Procedure Description
Login to your personal account and the “KKT” tab You must use the “Register cash register” function
Water addresses Indicate the address of the location where the cash register equipment will be located and the name of the point or office
Data on cash register equipment Enter data about the model, serial number, the brand is indicated based on the data in the drop-down list. The absence of a type of equipment in the list indicates a non-compliance of the CCP with the requirements
Fiscal storage number Indicate the data available in the KKM passport
Cash register application mode When using the equipment in normal mode, no additional information is provided
Data about the OFD operator You need to use the list of operators officially registered with the Federal Tax Service
After completing data entry, the document must be signed and sent. Based on the results of the request, the Federal Tax Service must send the number assigned to the cash register. The number must be entered into the equipment data, the receipt must be printed and the final action must be taken – “complete registration”. In your personal account, a record is made from a printed receipt about the time of registration, fiscal document numbers and attribute.
Registration with the OFD operator
Cash register equipment must be registered with the OFD operator. You will need to go to the website of the selected OFD operator and record the information:
The number assigned by the Federal Tax Service during registration.
Cash register type - equipment model.
Data of cash register equipment specified in the passport - serial number.
Fiscal storage numbers.

After registration, the owner of the equipment selects a tariff, on the basis of which an electronic invoice is generated. Work with cash register equipment will be available after payment has been made.
When registering cash register equipment, businesses may make mistakes. Enterprises must take into account the conditions of the new procedure for registering online cash registers:
Registration does not require an agreement with the central service center.
The Federal Tax Service cannot require the presentation of a certified journal of the cashier-operator due to the lack of need to use them.

When operating the equipment, daily cashier reports are saved; the log can only be used for internal needs (Read also the article: → “

The new version of Law 54-FZ obliges almost all organizations and individual entrepreneurs to install a cash register terminal. But buying and installing a cash register is not everything: it requires mandatory registration with the tax office, so you should know how this process occurs, what documents will be needed (standard package or additional papers) for the cash register to be registered.

Documents for registration
To begin, an entrepreneur needs to prepare:
passport for a cash register;
application for registration of a cash register (its standard form);
service agreement with a specialized center.

Important!Tax officers have no right to demand other documents.

The list is small, and there is no special difficulty in collecting these papers - the passport is included with the cash register upon purchase, the agreement with the central service center is concluded immediately after purchasing the device, and the application can be submitted either on paper to any NI, or on the Federal Tax Service website through the taxpayer’s personal account .
Registering a cash register with the tax office: step-by-step algorithm
The entire procedure is divided into specific stages: submission of a ready-made package of documents, their registration, and then verification, inspection of the cash register, fiscalization, direct registration of cash registers.
It will happen like this:
Documents are collected in a folder (real or virtual in the case of online submission) and submitted to the research institution at the place of residence or through a personal account on the official website. After this, they are transferred to the registration department, where NI employees check everything for correctness and evaluate the completeness of all submitted papers. If inconsistencies are identified, additional time will be required to eliminate them, which is immediately reported to the entrepreneur. If there are no discrepancies, the device is sent for inspection.
A tax officer will inspect the device, assess its serviceability, and check whether there is a seal from the central service station. After which the CCP will undergo fiscalization.
The procedure for fiscalization of cash registers is carried out in front of the tax inspector, the owner of the cash register and the central service center employee with whom the service agreement for the cash register has been concluded. During the operation, the device’s memory will be filled with data that will be printed on checks: IP INN, registration numbers, passwords, registration dates. To check the functionality and results, a check for 1 ruble will be punched. 11 k., Z-report and data from memory were taken. If the tests are successful, the CCT is sealed and registered.
When registering the device, it will be assigned an individual number, reset to zero, and then the control counters will be reset to zero. The result of registration is displayed in KM act No. 1, in two copies - for individual entrepreneurs and for the central service center.
All cash register data will be transferred to the cash register registration card. If during the operation of the cash register any data changes or the device is deregistered, all such changes must be indicated in the registration card.
The cash register is now ready for use.

Read also: Inventory Money at the register
It is possible to register a device in 1, maximum - 5 working days, everything will depend on the availability of tax officers.
How to register a cash register
If such violations are found, the registration of the cash register will not take place:
the device is not registered in the state register of cash registers or it does not have the required work permits;
The CCP is faulty or damaged;
The cash register is not serviced and does not have a central technical service seal.

Application for registration of cash register
The application form has its own form - KND 1110021, it can be issued by a tax inspector or can be found in open access in the Internet.
Important! The application form for registration, re-registration and deregistration of a cash register is the same.

When filling out, you cannot skip cells on any of the three sheets.
Filling out the title section - information about the organization and individual entrepreneur
The first field is “TIN” - here you need to enter the individual tax number issued during registration entrepreneurial activity. The field is the same for both individuals and organizations, so legal entities put dashes in the last two cells. Next group cells - “checkpoint”. Here organizations register their code or the code of a separate division. Individuals put dashes - they do not fill out this part.
The field “Submitted to the tax authority (code)” is used to indicate the code of the territorial tax authority where they plan to register the cash register. The tax authorities must provide the code. The group of cells “Document Type” is filled with a code of six numbers, each of which has its own meaning.
The first number is the reason why the application is being submitted:
1 - registration;
2 - re-registration;
3 - deregistration.

The next five digits are the reason code for re-registration of the cash register. They are filled in in the binary system - “1” (yes) or “2” (no). When registering and deregistering for the first time, all cells are filled in with “2”.
Here are the possible options for filling out this field:
1 / 2 2 2 2 2 - registration;
2 / 1 2 2 2 2 - re-registration when the address of the cash register installation changes;
2 / 2 1 2 2 2 - when transferring to another service center;
2 / 2 2 1 2 2 - when replacing the ECLZ unit;
2 / 2 2 2 1 2 - when replacing fiscal memory;
2 / 2 2 2 2 1 - other reasons;
3 / 2 2 2 2 2 - deregistration.

In the “User name” field enter the name of the organization or full name of individuals. Field "Type code" economic activity By OKVED classifier" is intended for the code according to the OKVED classifier, according to which the enterprise or individual entrepreneur conducts its activities.
Did you know? Data on the type of activity can be found in the extract from the Unified State Register of Individual Entrepreneurs for individual entrepreneurs or the Unified State Register of Legal Entities for organizations.

From the data in the “Application provided” field, you can understand who submitted the document:
organization;
a separate division of the organization;
individual entrepreneur.

In the “Number” field contact phone number» indicates a telephone number where you can contact the entrepreneur or organization. The number is indicated in any convenient format. Field “On pages” - here the number of pages in the application is indicated. In the field “With the attachment of supporting documents or their copies” the number of sheets of application documents that are submitted along with the application is entered.

Read also: How to issue a refund at the checkout
In the part “I confirm the power of attorney and the completeness of the information specified in this application,” you must enter the full name of the head of the legal entity or individual entrepreneur, the signature of the person submitting the document and seal everything. If the document is submitted by a proxy, you must indicate on the basis of which document it is acting and add a copy of this document. The marked fields and sections are filled in by the tax officer.
Filling out section 1 - data on cash registers
The “TIN” field and the “KPP” field are filled out in the same way as on the first sheet:
Line “010” - here you need to register the cash register model. You can find it in the cash register passport, registration card, or on the case.
Line “020” - here is the number received at the factory.
Line “030” - data about the year of manufacture.
Line “040” is the cash register software version.
Line “050” - data of the cash register identification sign.
Line “060” is the passport number.
Line “070” is the ECLZ number.
Line “080” is the registration number of the EKLZ (when submitting an application for registration, this line is not required to be filled out).
Line “090” - here it is indicated whether the cash register is part of a payment terminal (ATMs, terminals in stores, etc.), the number “1” (yes) or “2” (no) is entered.
Line “100” - filled in if “1” is entered in line “090”. The internal registration number of the payment terminal is entered here.
Line “110” is the number of the payment terminal, if line “090” contains “1”.
Line “120” - filled in by a tax inspector. An access code is set to enter the tax inspector mode.
Line “130” - here you need to indicate information about the central service center.
Line “140” - the INN code of the central service center is entered.
Line “150” is the number of the agreement with the central service center and its validity period.
Line “160” is the accounting and individual number of the stamp-seal that was placed at the central service center.
Line “170” - the number and year of issue of the SVK are written down.

Did you know?The signature of the person submitting the application and the date of submission are placed in the cells at the bottom of the sheet.

Filling out section 2 - CCP installation address
The “TIN” field and the “KPP” field are similar to the previous sections. The following cells are filled with address data where the cash register will operate. In the line “Name of the location where the cash register will be installed,” you need to write the type and name of the retail outlet where the cash register will be installed, for example, the Orchid store, the Uyut cafe, etc.
If workroom is rented, then you also need the information of the lessor: name, tax identification number, number and start and end date of the lease agreement. When operating a cash register as part of a payment terminal (ATM), you need data from the organization accepting payments: name of the organization, tax identification number, number and start and end date of the contract. All data is certified by a signature at the end of the page.
Removing a cash register from registration
The CCP must be deregistered at the same inspection where the device was registered. To do this, submit the following documents:
cash register registration card;
journal of the cashier-operator (form KM-4);
cash register passport and EKLZ passport;
maintenance call log.

Organizations and individual entrepreneurs, when conducting activities related to cash payments or accepting payment cards, are required to use cash register equipment. Before using it, you must go through the registration procedure, which is carried out at the tax service.
The theoretical side of the issue

Late registration of a cash register or its absence may result in penalties. All standards are regulated Russian legislation, where the need and rules for designing equipment are spelled out.

Why do you need to register a cash register?

Registration of a cash register must be carried out with the tax service, according to the place of registration of the organization that applies to government bodies.

The procedure is mandatory.

Retail outlets are periodically inspected by inspection authorities to ensure the functionality of the cash register devices. In case of violations, business owners can receive large fines.

Registering a cash register is also a guarantee that a legal entity will use working equipment that meets accepted criteria. The process of registering a CCP is associated with the conclusion of a maintenance agreement with the central service center. As a result, the device is in good working order and undergoes regular technical checks.

Legal requirements for the device itself and the recorder

According to the law, tax authorities control the use of cash registers. All cash register equipment must be equipped with a fiscal memory that stores sales data.

The state has created a special register that lists the cash registers allowed for use. Each model belongs to a specific type and its area of application is indicated. Since changes are constantly being made to the register, the first step before registering a cash register is choosing suitable type and its purchase.

On the website of the Federal Tax Service of the Russian Federation you can find the requirements for a cash register.

They include the following items:

The device must have a fiscal storage memory, a housing, and the ability to print receipts and control tape.

Information passing through the device should not be correctable. Data must be stored for a long period of time, regardless of power consumption.

All information must be displayed unchanged on cash receipt and control tape, and stored in the fiscal memory of the equipment.

Be able to enter mode features indicating the impossibility of adjusting data carried out using payment cards or cash payments.

Possibility of outputting data recorded on the control tape and in the fiscal memory of the cash register.

Mandatory presence of a clock displaying real time on checks.

It should be possible to enter user data into the fiscal memory of the device or make changes during its re-registration.

The CCP must be in good working order, and in case of breakdowns, have an agreement with the organization providing technical maintenance.

Provide the opportunity to work in fiscal mode.

Comply with a model that is approved for use by the State Register.

The equipment must be equipped with a blocking function if there is no information about the fiscal regime on the cash register tape.

The cash register must have a full package of documents and marks: passport, instructions, identification mark, service mark, seal marks.

The law allows the use of a new or used cash register. It is most convenient to purchase it at the service center. This makes it possible to speed up the procedure for registering a cash register with the tax office. An agreement is concluded with representatives of the center, which gives its employees the opportunity to short term prepare some of the necessary documents.

Registering a cash register with the tax office

The registration procedure is regulated by legislation, which outlines the conditions of application and the list of documents to be submitted. In practice, organizations are faced with the fact that tax authorities may require additional certificates. In order to properly prepare a package of documents, it is better to visit government agencies in advance, find out the work schedule and conditions for registration.

For LLCs and other legal entities

The list of documents submitted to the tax service is the same for legal entities and individual entrepreneurs. The difference is in the order of address.

Organizations first need to decide where the cash register will be located.

If its location does not coincide with the legal address specified in constituent documents, then it is necessary to register a separate division.

For individual entrepreneurs

Individual entrepreneurs prepare a set of documents in accordance with current legislation.

When purchasing cash register equipment as an individual entrepreneur, you must provide the following information to the service center:

OGRN,

Contact details.

The entrepreneur needs to register with the tax office the outlet where the device will be installed. These actions can be performed simultaneously with the registration of cash register equipment. After purchasing the cash register, the central service center enters all the necessary data into the fiscal memory and also prepares certificates for the tax office.

Documentation

Let's consider the most complete package of certificates that Federal Tax Service employees may request.

When purchasing equipment and journals for cash management at the central service center, some of the documents are prepared by the technical center:

An agreement indicating the provision of technical services. Concluded between the organization and the central service center, issued in 2 copies. The inspector must provide the original agreement.

Passport for CCT and EKLZ (electronic control tape protected).

Accounting logs: KM-4 and KM-8 (for entering information by the cashier-operator and recording calls from the foreman in case of cash register failures). Books must be numbered and bound.

Passport, additional sheet and stamps related to the selected cash register model.

Also, when contacting the tax office, you need to have the equipment itself on hand.

In addition to the listed documents, a legal entity should prepare:

certificate of OGRN or EGRN, TIN;

an order from the company’s human resources department confirming the acceptance of the position of director, chief accountant and cashier;

lease agreement for actual and legal address;

organization seal;

application for registration of cash register;

power of attorney and personal passport of the applicant.

Individual entrepreneurs should also add a registration certificate to this list individual as an individual entrepreneur. If the entrepreneur issued a stamp, then you must take it with you.

If the enterprise is not new, then the tax office may require a certificate indicating the absence of debt. The last balance sheet that was submitted to the INFS is also suitable; the document must be signed by the inspector.

When registering a power of attorney, you must indicate the passport details and full name of the executor, list the list of actions and indicate the INFS number where the registration will take place.

The next step in the registration procedure is a tax officer checking the submitted documents and certificates. If they comply, the applicant is invited to the INFS to carry out fiscalization of the cash register. At the appointed time, you must appear at the tax office, where the process will take place with the participation of a specialist from the central service center.

You must also have with you:

application with a request to register cash register equipment;

technical passport for CCP;

a log recording specialist calls.

The cash register itself is also necessary; before fiscalization, the inspector must inspect it. If a representative of the organization does not appear at the appointed time, then the tax office has the right to refuse to register the cash register.

Where does the procedure take place?

According to the law, registration of a cash register is carried out only by the tax authorities. It is better to find out the rules for accepting documents in advance. Many tax services have switched to electronic queue, which is a guarantee of visiting the office on the day of application. Inspectors involved in registration of equipment work in certain hours, so it’s better to know the work schedule in advance.

An individual entrepreneur applies to the tax service, which is located at the place of registration of the individual in whose name the enterprise is registered.

If it is impossible to be present in person, a power of attorney certified by a notary is prepared. The person assigned to issue the cash register must have a passport with him. Legal entities also contact the tax office at the place of registration.

If it is necessary to prepare a cash register for a branch, then registration is carried out in the region where the outlet is located. Upon completion of the procedure, all data is sent to the department where the main organization is located. A power of attorney must be issued to the employee responsible for registration. It is signed by the head of the company and sealed with the seal of the enterprise.

Timing and cost

The procedure for inspection of equipment by an inspector is the starting point in registration. If everything is in order, then information about the cash register is entered into the accounting book maintained by the tax office. In the passport for the cash register, the inspector must make a note about the registration. At the final stage, all documents, registration card, equipment registration card and certified book of the cashier-operator are returned to the applicant. If the documents are filled out correctly, the registration procedure takes no more than 5 working days.

To date, there is no fee for registering cash registers.

In practice, registration may take 14 days. To speed up this process, there are organizations that undertake urgent registration obligations for a fee. When registering in 1-2 days, companies charge the amount from 1,500 rub. with the participation of the customer and from 2,500 rub. when independently applying to the INFS. The cost of the service is reduced upon registration more cash registers. So, when registering 5 cash registers, the amount is halved.

What to do with a used cash register?

When purchasing used equipment or changing organizations, the question arises: how to properly register a cash register?

The procedure includes several steps:

Deregistration of a cash register that was registered in the name of the previous owner. To do this, contact the tax office with the following package of documents: an application in accordance with the form according to KND 1110021, the cash register itself and its passport, the KM-4 book, a card indicating registration, an agreement with the central service center, the latest Z-report and data on absence debt.

After deregistering a cash register, you need to send it and all documents for the device to the central service center with which the company cooperates.

The further registration procedure is no different from registering a new cash register.

When purchasing a used device, you should know that according to the law, there is a certain period during which it is used. This period is 7 years from the date of registration of the equipment.

Is it possible to refuse registration?

The legislation defines categories that have the right to refuse to use a cash register. There are also organizations for which registration of equipment is mandatory. These include LLCs and individual entrepreneurs operating in the form of retail sales in densely populated regions or via the Internet. Also, the mandatory registration process is carried out by enterprises operating via the Internet and receiving profit in cash for this.

Categories freed from necessity

The latest innovations adopted in relation to working with a cash register indicate that banks and enterprises with a patent can refuse to use cash registers.

Instead of checks, it is allowed to issue strict reporting forms.

Individual entrepreneurs and LLCs that sell alcoholic beverages in remote places where there are power outages have the right to refuse to operate the cash register, provided that they provide a report on UTII.

Organizations operating under a simplified tax regime or enterprises that began their activities in 2019 can also refuse CCT. But only if they provide services to the public that are not related to retail trade. It turns out that not only the INFS, but also the taxpayers themselves can decide on the use of cash registers.

To summarize, we can distinguish two categories that have the right not to use CCP:

enterprises leading retail trade in problem regions;

when paying for services and goods that are purchased only by bank transfer.

Fines

When using an unregistered cash register, penalties are imposed on the owner of the organization and the cashier. The head of the enterprise can be fined in the amount of 30,000 to 40,000 rubles, the cashier - from 3,000 to 4,000 rubles.

Registration of a cash register is a mandatory procedure, which is accompanied by the conclusion of an agreement with the central service center and the submission of documents to the INFS. The inspector has the right to refuse to register a cash register in the event of an incomplete set of documentation and the use of equipment not included in the state register.