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Accounting for cash registers at the tax office. Refusal to register KKM

An innovation next year for many business entities in carrying out their activities will be the mandatory use of online cash registers. What are online cash registers and who will use them? Let’s look at them in more detail here. By these we mean cash registers, which will transmit all information from these machines to the tax office in real time through the OFD.

It was possible to switch to new equipment on a voluntary basis back in 2016. But from the beginning of February 2017, it is no longer possible to re-register or register the old cash register.

Also, you cannot continue working simply by changing the ECLZ. In this regard, entrepreneurs and companies whose deadline for re-registering their existing devices has come up are required to deregister them and purchase a new online cash register.

At the moment, taxpayers who are in the general or simplified regime are required to use the new type of devices - that is, those who need to take into account the income received to calculate the tax.

All those who have currently been exempted from recording revenue on the cash register - those who use UTII or who have purchased a patent - must begin to use it from July 2018 without fail.

Attention! Also, from March 31, 2017, sales of beer and alcoholic beverages were introduced, regardless of the taxation system. This means that if UTII is applied and alcoholic beverages are sold, the cash register must be used. At the same time, the new device must also be able to work with the EGAIS system.

In what cases can you not use online cash registers?

The use of online cash registers is mandatory, but in some cases they may not be carried out, but this list is strictly limited and cannot be arbitrarily expanded. Several factors will be taken into account - from the lack of ability to connect to the Internet to a subjective assessment of trade relations.

These cash registers may not apply the following categories:

  • Church organizations.
  • Credit organizations that use ATMs in their work.
  • Sellers of magazines and newspapers.
  • Porters at airports and train stations.
  • Persons who carry out peddling trade.
  • Entities engaged in trade in ice cream and bottled soft drinks.
  • Drivers and conductors who sell travel tickets.
  • Sellers at retail fairs and markets.
  • Issuers of securities.

In addition, CCT may not be used by individual entrepreneurs who provide care and supervision to the sick and children, who repair shoes, as well as rent out real estate.

Pharmacies and stores located in hard-to-reach places and remote areas can also receive this preference. If they issue payment documents to customers, then they have the right not to use new cash registers. This is due to the lack of Internet in such places. But stores located in urban settlements and regional centers will use new equipment on a general basis.

If stores are located in areas where the Internet is completely absent, they will carry out their activities using conventional cash register equipment.

Is it possible for an exempt person not to use a cash register?

Entrepreneurs and firms that did not use cash registers when the new law came into effect may continue not to use them until July 1, 2018. From this day on, they will need to be used without fail, even if subjects were previously exempted from this.

Thus, online cash registers will only be relevant in two years. Likewise, there is no need to purchase online cash registers for, as well as for those who, instead of punching cash receipts, issue BSO.

Expenses for upgrading cash register equipment can be used as a tax deduction, but not more than 18,000 rubles for each device.

Cost of online ticket offices and services

From July 1, 2017, it will be possible to use only those cash registers that can transmit information about punched checks. But this does not mean that you will have to buy a new online cash register for this. Some models will simply need to be improved by installing a fiscal drive and special software. Unfortunately, the cost of a complete replacement is currently difficult to estimate, but manufacturers of cash registers assure that online machines will be comparable in price to the old ones.

However, the benefits for organizations when using new types of devices will be obvious. Firstly, there will no longer be a mandatory need to enter into an agreement with a service company. In addition, the procedure for registering a cash register with the tax office will be simplified.

At the same time, you will need to conclude an agreement with the OFZ operator, who will act as an intermediary between the company and the tax office. Approximately, the cost of such services will be about 3,000 rubles per year. The outlet will also need to provide an Internet connection.

The average price for servicing a cash register is now 6,000 rubles per year. Thus, savings from switching to an online cash register from 2017 will amount to up to 3,000 rubles annually.

What do you need to register an online cash register?

Before you begin the procedure for registering a new cash register, you must, of course, select and purchase the device itself. There is a register of cash registers approved for use, which can be viewed on the Federal Tax Service website.

When choosing a cash register for work, it is necessary, first of all, to take into account the planned range of goods, as well as the number of transactions per day. It is also worth highlighting special cash registers for online stores that do not print out a paper receipt, but at the same time always send its electronic version to the client’s email.

According to the law, the new technology has the function of transmitting information about each check via the Internet to the tax office. Therefore, you need to immediately choose how exactly the connection will be made - through a SIM card of a cellular operator, through a wired or wireless Internet connection.

Attention! Most tax services insist that registration of new cash registers be carried out only electronically using the “Taxpayer Personal Account”. In order to use it, an organization or entrepreneur must have a qualified digital signature. It can be obtained from one of the operators with the appropriate license. It usually takes several days to issue a digital signature.

The computer from which registration will be carried out must have a special encryption program “Crypto-Pro” installed. A license for its use can usually be purchased from the same company where the EDS was ordered.

Access to the tax website should only be done using Internet Explorer version 7 or higher. However, it is recommended to immediately update it to the latest available one.

How to register an online cash register - step-by-step instructions

The tax office requires that the cash register be registered only using a personal account. This can be done independently, or for an additional fee at the dealer or at a device servicing center.

Registration on the website of the fiscal data operator

Before starting the cash register registration procedure, you need to select an intermediary who will store information about punched checks and transfer them to the tax service. Moreover, such a company must have appropriate accreditation - permission from the tax authorities to carry out all of these operations. A register of such organizations is available on the tax website, which anyone can view. As of April 2017, it included five companies.

Registration with each of these operators is no different in nature. However, your personal account can provide various options for viewing and processing punched checks. If this is possible, then before registering, it is best to try each of the operators in demo mode and then choose the one that will be more convenient than the others.

During registration, you will need to indicate the company name, legal address, TIN and OGRN codes, and contact information. Sometimes registration needs to be confirmed with an electronic signature, which must also be qualified.

Conclusion of an agreement with OFD

After registering in your personal account, you need to draw up an agreement with the OFD. To do this, you need to click on the button or select the “Conclude an agreement” menu.

Primary information will be obtained from the electronic signature - company name, INN and OGRN. The rest will need to be entered manually. These include, in particular, a document that gives authority to the manager, legal and actual addresses. It is important to indicate the address correctly, since all necessary documents will be sent to it in paper form - invoices, certificates of completed work, etc.

After drawing up, the contract is usually sent for approval to the OFD employees, and after their approval it can be signed. This action can be performed using a qualified digital signature.

Get access to your OFD personal account

After the agreement between the user and the OFD is signed, you can fully use your personal account. Currently, it does not contain any information - it will begin to accumulate only after registration and connection of the first cash register.

Typically, using your personal account you can obtain the following information:

  • Checks punched at the cash register, from the contents (in quantitative and total terms). The receipt can usually not only be viewed, but also downloaded electronically;
  • Reports confirming the opening and closing of shifts;
  • List of cash registers connected to this OFD;
  • Reports of various contents - on broken checks, the average price of a check, the average number of checks over a period of time, etc.;
  • Employees who have access to personal account information. It is possible to indicate which functions a particular employee has the right to use;
  • Exchange of documents between the user and OFD - agreements, acts, invoices, etc.

The functions that can be used in your personal account may vary depending on the OFD.

Registration on the website tax ru.

Registration of an online cash register with the Federal Tax Service is carried out mainly through a personal account on the tax portal. To access it, you need to use a qualified one.

If the personal account on the nalog.ru portal is not open to the taxpayer, you must first carry out the opening procedure. Access is provided via a direct link from the Federal Tax Service website. It should be taken into account that the personal account for a legal entity and an entrepreneur have differences.

As soon as you log into your personal account, you should click on the “Cash register equipment” tab, and then the button with “Register cash register equipment” on it.

After this, a window will appear into which the data is entered sequentially:

  • The address where the online cash register will be installed for use - it must be complete.
  • Names of place of use. It is selected in any form. You can name, for example, store No. 1, etc.
  • The model of the online cash register, as well as its serial number. The brand of the device is selected from the drop-down list. If there is no CKA model in it, this means that the search in the list is carried out incorrectly or that the device owned by the company is not authorized for use.
  • The model of the fiscal drive and its number.
  • It is necessary to note, if necessary, a special mode of using an online cash register (online store, delivery or peddling trade). When the normal mode of operation of the cash register is assumed, there is no need to install anything here.
  • The name of the FD operator - it must also be selected from the drop-down list of registered accredited operators. The OFD TIN will be automatically filled in.

Next, you need to check all the entered information and if everything is correct, click on “Sign and send”. To this request, the Federal Tax Service must send a response, which, if registration is successful, will contain the number assigned to the online cash register. This details will need to be used in the future when registering a cash register with the OFD.

Attention! The KKA number received from the tax office must be entered into the machine. After this, a special receipt will be printed at the online checkout, in which it will be indicated. Next, in your personal account, you need to click on “Complete registration” and in the window that appears from the printed check, enter the relevant data: date and time, fiscal document number (FD line) and fiscal attribute (FN line). After this, the cash register will be ready for use.

We register the cash register with the OFD

Setting up an online cash register with an FD operator is carried out on its website. A representative of a company or individual entrepreneur needs to log into his personal account. Next, use the “Add cash register” or “Register device” buttons. This action can be performed only after the online cash register has been registered in the taxpayer’s personal account and the Federal Tax Service Inspectorate has assigned a number to the cash register.

In the pop-up window you need to fill in the following information:

  • KKA number, which was assigned to him by the tax office when registering him.
  • Online cash register number assigned to it by the manufacturer. It can be viewed in the device passport.
  • Online cash register model, it is also indicated in the passport.
  • The number that is located on the fiscal drive. It must be recorded in the cash register passport.

The FD operator may also offer additional services. This includes, in particular, reminders about the approaching expiration date of the fiscal drive, or that the cash register has not been used for a long time.

In the system, each online cash register can be called by some short and convenient name, so that it can be easily identified and reports on its operation can be compiled. It is proposed for enterprises with several retail locations to assign names to devices based on location. It may coincide with the name of a store, street, locality, etc.

After registering the cash register in the system, you need to create an invoice to pay for the operator’s services, according to the selected tariff. It is generated automatically.

Attention! The cash register will be activated after the bill has been paid in full, only then will the online cash register be able to transmit information and checks will be processed on it.

As soon as the paid period ends, the business entity will again need to repeat the entire procedure for generating an invoice for payment.

Is it necessary to keep a cashier-operator log for online cash registers?

The use of old-style cash registers required the need to fill out a special journal for the cashier-operator, which was issued for each cash register and recorded the cash revenue generated on this machine for each day or shift. A separate form was approved for it.

Attention! In September 2016, the Federal Tax Service issued an explanatory letter in which it acknowledged that keeping a cashier-operator journal is no longer mandatory. This is due to the fact that all the necessary data on transactions performed at the online cash register are transferred to the FD operator’s server.

However, if a business entity has such a need, then for internal purposes it can continue maintaining the cashier-operator journal.

The new legislation provides for a number of mandatory documents that must be completed when using online cash registers. Such forms include reports on the status of settlements, on the opening or closing of a shift.

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 the 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 of cash register machines approved 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 Online .

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 an online cash register at any tax office, not only at the one where the organization itself is registered.

In addition to the application, the inspection will require the presentation of originals of the certificate of state registration of a legal entity or entrepreneur (OGRN or OGRNIP), certificate of registration with the tax authority (TIN), documents for a cash register, a seal (if the organization has not refused to use it), and also not 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 by a cash register are preserved when using an 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, discounts or surcharges applied, the total cost of the purchase, the rate and amount of value added tax, the method of payment (cash, non-cash), the tax system regime, etc. 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 the cash receipt be sent to him in electronic form to his subscriber number or email, which he specifies. 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 dated “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 making cash payments 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 a taxpayer’s personal account is a convenient and quick way to register. 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.

REGISTRATION OF THE CASH OFFICE WITH THE TAX OFFICE IN MOSCOW AND MOSCOW MOSCOW


Registration of a cash register with the tax office of all popular cash register manufacturers: Atol, Evotor, Mercury, Shtrikh, etc. is offered in 1 day! Low price for one of the important procedures for working at the checkout in our ASC. As of February 1, 2017, the INFS stopped registering old-style cash registers. The rules for registering new cash registers have now changed. Registration of the cash register in 2019 is currently carried out according to other rules, the regulations of which are determined by law.

In order for our clients to understand how cash register registers with the tax office occur, we have tried to describe this process. So, you have a new cash register or fiscal recorder with online data transfer mode. In order to start working at the checkout, you need to register it. To do this you need:

  • register in the taxpayer’s personal account on the website of the Federal Tax Service using the EDS key (electronic digital signature);
  • enter information about the cash register in your personal account so that registration of the cash register through the personal account of the Federal Tax Service is successful;
  • provide the agreement concluded with the OFD;
  • receive a registration number at the checkout;
  • enter the registration number data directly at the cash register, thereby entering the tax inspector code into the cash register with fiscal long-term memory;
  • send the registration check to the tax office;
  • gain access to the cash register registration card in your personal account of the Federal Tax Service;
  • configure the transfer of data from the cash register to the OFD via online data transfer mode.

Especially for you, in order to make your life easier and not stop your business, we offer several options for cash register registration packages to choose from, as well as a number of additional services that allow you to carry out the registration procedure as correctly and quickly as possible:

The service package “Registration of cash registers with the tax office” includes:

1.
Putting the cash register into operation: commissioning, checking the serviceability and functioning of cash register equipment, sealing, drawing up a commissioning certificate

2.
Registering a cash register with the tax office through the taxpayer’s personal account on the Federal Tax Service website, using the client’s digital signature. Next, fill out and submit the registration application. Numbers indicating the name of the OFD, obtaining a registration number

3.
Setting up a cash register to connect to the Internet via WiFi, GSM, Ethernet, USB channels

4.
Fiscalization of cash registers (the procedure for putting a fiscal registrar or a cash register with a fiscal drive into operation, indicating the CRF)

5.
Receiving a cash register registration card

6.
Programming check parameters


The “Connect to OFD” service package includes:

1.
Creation and activation of a personal OFD account (concluding an agreement with the selected OFD)

2.
Connecting the cash register to the OFD

3.
Checking data transfer to OFD, test sale

Also, a necessary condition for registering a cash register with the Federal Tax Service according to the new procedure is the presence of an electronic digital signature and the presence of a valid agreement with the OFD (fiscal data operator).

Obtaining an electronic digital signature is possible through the service on our website by clicking on the link: “Issue of digital signature”

You can order the service of connecting to the OFD on our website by clicking on the link: “Agreement with the OFD”

When is registration of a cash register in the personal account of the Federal Tax Service considered completed?

Registration is considered completed when a cash register registration card is received from the Federal Tax Service.

But is it possible to immediately work at the cash register after receiving the registration card?
When the registration card is received, you need to connect the cash register to the Fiscal Data Operator.

To do this, first the cash register is connected to the PC. Data ports are configured. The first check is punched, information about which is sent through the OFD to the Federal Tax Service.
In fact, the registration of the cash register took place earlier, but it is only now possible to work on cash registers within the framework of the new law.
If the connection between the cash register and the OFD is not configured correctly, the data is not transferred to the OFD. So, after 30 calendar days, if the configuration error is not resolved, the fiscal drive is automatically blocked, and accordingly, the cash register is blocked. To restore the operation of the FN, it is necessary to eliminate the causes of blocking.

As can be seen from the above, registering a cash register is not the last step to working with a cash register in accordance with 54-FZ.

DOCUMENTS REQUIRED FOR CCP REGISTRATION

In 2019, the following documents will be needed to register a cash register with the tax office:

  • Passport (form) for the registered cash desk.
  • Passport to the Fiscal Accumulator (FN).
  • An organization card (IP) with the obligatory indication of the telephone number of the responsible person, who can be promptly contacted to clarify the data, and a valid e-mail to which the Agreement and invoice from the OFD will be sent.
  • Lease agreement (or document of ownership) for the premises where the online cash register will be installed. If you are an individual entrepreneur and are engaged in outbound trading, registration of the cash register for individual entrepreneurs is carried out at your home address (original and copy).
  • Certificate of registration of a legal entity (original and copy).
  • Tax registration certificate (original and copy).

After all documents for registering the cash register have been submitted to the Federal Tax Service, the tax inspector sends the registration number to the cash register.
This number is entered into the cash register. After that, a registration check is punched at the cash register, which is subsequently sent to the Federal Tax Service to confirm that the cash register has passed the fiscalization procedure. After this, a CCP registration card is generated in the taxpayer’s personal account, which can be downloaded online from the website.
Registration of the cash register with the tax office via the Internet is considered successfully completed.
Refusal to register a cash register , mainly occurs when there are data entry errors during the fiscalization process.

IS CASH REGISTRATION DIFFERENT FOR Individual Entrepreneurs and LLCs?

Is not different. The procedure for registering a cash register for individual entrepreneurs and LLCs is the same, although, as it becomes clear from the above, to register a cash register with the tax office, an electronic digital signature is required, the list of documents for the issue of which is different for individual entrepreneurs and LLCs.

WHO NEEDS CASH REGISTRATION UNDER 54-FZ?

Registering a cash register for individual entrepreneurs, as well as those who work under UTII and the simplified tax system, is a mandatory procedure. This condition for registering a cash register is valid from July 1, 2018. In 2019, a requirement for a cash register for individual entrepreneurs on a patent is added. They will also need registration.

The purchase and registration of a cash register in 2019 is not required for those who conduct specific types of activities. For example, this includes trade in live fish, vegetables, fruits, milk, butter, beer on tap, sale of newspapers and magazines (the full list of activities is set out in the law).

Many people ask the question: do those involved in vending and Internet businesses need to register a cash register with the tax authorities in 2018? The law establishes a clear payment procedure for online stores. Even when the buyer and seller interact remotely, a receipt is required. It is sent to the buyer by email or by courier in case of home delivery.

Whenever trading, you must use a cash register. And all devices (cash register, payment terminal, electronic and mechanical scales) must be registered. Registration of cash registers takes place in the cash register accounting department of the tax authority.

It must be remembered that this is an extremely important and mandatory procedure. And don’t forget to complete it within the prescribed time frame. In addition to registering a cash register, the tax authority also carries out re-registration and the procedure for removing the fiscal memory of the device.

Before registration

Before you start registering equipment, you need to purchase it. To do this, you definitely need to visit the tax office and ask the tax authorities what kind of equipment you can spend the money on. Since not every tax office will agree to register a specific device.

When you find out the model and series of cash registers, you can contact any technical service center (TSC) officially certified by the authorities, where cash register equipment is purchased.

At the service center, in addition to selling the device, they will conclude an agreement with you for its maintenance and an agreement for putting the device into operation, install and configure fiscal memory, and enter special codes. At the service center you will be given a marking seal - a holographic sticker on the device, do not lose it.

After that, you can go and register the cash register with the tax office.

Registration of cash register with the tax office

To register cash register equipment, you need the following:

1. Come to the tax office on the appointed day and time. This can be negotiated with the tax authorities separately. And this is done so as not to stand in line at the office. Although there are still many departments in our country that practice this, thus showing everyone “how hard they work.” Fortunately, the tax authorities have long realized the ineffectiveness of this approach and are actively introducing electronic queues and reception by appointment.

2. Before you go to register a cash register, collect all the necessary documents for registering a cash register:

  • Certificate of registration with the tax authority (OGRN);
  • TIN certificate;
  • an order assigning the duties of a cashier-operator;
  • Cash book (numbered, stitched and sealed and signed by the official responsible - the chief accountant);
  • Call log for a CCP specialist;
  • Application for registration of KKM. It must be filled out in advance;
  • maintenance contract at the central service center;
  • agreement with the central technical center on putting the device into operation;
  • documents for the cash register (instructions and technical passport). Make sure that the relevant pages of the technical passport are filled out at the service center;
  • marking seal;
  • visual control equipment (VMS) - issued to the central control center;
  • KKM registration card;
  • applicant's personal passport;
  • if the applicant is not the head of the enterprise, then a power of attorney to register the cash register with the tax authority.

In rare cases (in some tax authorities), you may be required to provide a certificate of no debt to the budget. This is an optional document (of the list above, more than half are optional), however, we more often have to play on the field of the tax office and according to the rules established by it.

Don’t forget to take the device itself to the tax office!

3. After checking all the submitted documents and apparatus, a representative of the enterprise is invited to the fiscalization process, which takes place on the specified date and time at the tax office. In addition to the device itself, you should have the following documents on hand:

  • Application for registration of cash register;
  • Technical passport of KKM;
  • Technical specialist call log;

Fiscalization will take place in the presence of the CTO master.

After registering KKM

After your device is registered with the tax authority, you should take care of where it will be stored and the cashier’s workplace. According to the law on cash registers, the cash register must be equipped with protection against robbery, an alarm must be installed in the premises, and the possibility of maximum isolation of the cashier when communicating with the buyer must be provided in the premises. Remember that protecting your cash is your task and all responsibility for possible damage (if anything happens) can only fall on the director of the enterprise if he ignored the rules for conducting cash services prescribed by regulations. If the amounts turned over in cash payments exceed the permissible norms, the enterprise is obliged to carry out activities for the daily collection of funds by the hired bank.

How to install new cash registers.

You can use the cash register only after you have received a cash register registration card from the Federal Tax Service. At the same time, there is no need to carry the cash register itself anywhere, as was the case before.

When and who needs to register a cash register according to the “new” rules?

According to the new edition of the main law on the use of cash registers No. 54-FZ, an individual entrepreneur’s cash register will have to be registered in two cases:

    Entrepreneur opens a business, plans to accept cash payments, and by Law No. 54-FZ its activities are not exempt from the use of the cash register - this was the case even before the “cash reform”. You must register the cash register before accepting cash.

    Is it necessary to register a cash register for an individual entrepreneur if a “new” type cash register is installed? Need to. As before, an entrepreneur can only use cash register equipment that is registered with the Federal Tax Service. This also applies to online cash registers, but the registration procedure itself has become simpler (more on this in the next section of the article).

    Entrepreneur previously was exempt from using the cash register, but now the benefit has been canceled. This applies to individual entrepreneurs on UTII, the patent tax system, individual entrepreneurs performing work, providing services to the public and issuing strict reporting forms instead of a cash register, as well as using vending machines. You must register and start using the cash register before 07/01/2018 and for certain categories of individual entrepreneurs - before 07/01/2019.

*Before July 1, 2017, entrepreneurs who had previously used the cash register had to modify the cash register or exchange it for a new one (online cash register). At the same time, a new or modified cash register also underwent new registration.

Is it necessary to register a cash register for an individual entrepreneur on the simplified tax system? It depends on the type of activity. The very use of the simplified tax system does not give the right to an individual entrepreneur to work without a cash register. But previously, entrepreneurs providing services (and these are, as a rule, individual entrepreneurs using the simplified tax system) may not have used cash register systems. According to the new rules, when providing services to the public, you can do without a cash register only until 07/01/2019, and in some cases - until 07/01/2018.

According to Law 54-FZ (as amended), entrepreneurs engaged in the following types of activities can work without a cash register:

  • leasing (renting) residential premises owned by this individual entrepreneur to an individual entrepreneur;
  • sale of newspapers and magazines, as well as related products in kiosks (the share of the sale of newspapers and magazines is at least 50% of turnover, the range of goods must be approved at the regional level);
  • sale of securities;
  • sale of travel tickets/coupons in public transport;
  • food services during classes in educational institutions;
  • trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products, which are defined in the list approved by the Government of the Russian Federation;
  • peddling trade of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger train cars, from hand carts, bicycles, baskets, trays (including frames protected from precipitation by frames covered with polymer film , canvas, tarpaulin);
  • sale of ice cream and soft drinks on tap at kiosks;
  • trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;
  • acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
  • shoe repair and painting;
  • production and repair of metal haberdashery and keys;
  • supervision and care of children, the sick, the elderly and disabled;
  • sale by the manufacturer of folk arts and crafts products;
  • plowing gardens and sawing firewood;
  • porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
  • activities of individual entrepreneurs in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), the list of such areas is approved by the region.

On the patent tax system;

On UTII;

Performing work, providing services to the public (when issuing strict reporting forms);

- “trading” using vending machines.

If an entrepreneur had the right not to use cash registers under the “old” law (i.e., according to 54-FZ as amended before July 15, 2016), then he has the right to work without a cash register until July 1, 2018.

Instructions on how to register a cash register for individual entrepreneurs according to the new rules: 3 simple steps

To register a cash register, you need to submit an application to the Federal Tax Service. This can be done in two ways:

  • electronic:
    • through the fiscal data operator service (OFD - an organization that will ensure the transfer of data from the cash desk to the tax office, often provides an online registration service);
    • through the “Personal Account” on the Federal Tax Service website (nalog.ru);
  • in paper form: to any tax office (previously you could only contact your Federal Tax Service, now - to any) in person, through a representative or by mail.

With any of the options, registration takes place in 3 simple steps. But first you need to buy a cash register or upgrade your existing one.

Step 0. Buy a new cash register or modify the one you have.

If the cash register has already been used before and it is planned to improve it, the cash register must be modernized and then registered.

Step 1 . Conclude an agreement with the fiscal data operator.

Fiscal data operator (FDO / Operator) is an authorized organization that transmits data to the Federal Tax Service. The whole point of using new cash registers is to transfer information about cash transactions to the tax office in real time, i.e. online. This will be provided by the Operator. There is one on the Federal Tax Service website.

Step 2. Submit applications for registration of KKM

The application can be filled out and submitted to the tax office in paper form (in person), or electronically - on the OFD website or on the Federal Tax Service website.

A new application form for registration (re-registration) of cash register equipment is being prepared; the draft document can be found at http://regulation.gov.ru/. The form approved in 2017 is still in effect.

Application for registration of a cash register is a simple document consisting of the Title and 3 sections, below is the form and illustrations.



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