Registration of online cash register. How to register a cash register for individual entrepreneurs - new rules

According to paragraph 1 of Art. 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" dated 05.22.03 No. 54-FZ, the cash register must be used in their work by both legal entities (LLC) and individuals (IP). Namely, those who sell their goods or services for cash.

Let's take a closer look at how to buy and how to register a cash register with the tax office.

First step: Purchase of a cash register

The purchased cash register must comply with the requirements imposed on it by the Tax Service, defined in the RF GD No. 470 dated July 23, 2007:

• have a fiscal memory, a fiscal memory drive, a control tape;

• ensure the printing of cash receipts;

• ensure the fixation of information in fiscal memory;

• have real clock time;

• be provided with technical support;

• have a valid passport;

• have an identification mark of the established form;

• have stamps-seals of the established sample.

Second step: Where to buy a cash register (KKM)

A cash register is purchased at a technical service center (TSC), where it will be serviced in the future. This center will issue you the necessary documents for the cash machine, which will later be needed for its registration with the tax authority.

Third step: In which tax office to register a cash register

• Registration of the IP cash register takes place at the place of registration of the IP.

• Registration of the cash register of an LLC is carried out at the place of its actual location, if the legal address of the LLC differs from its actual LLC, then it is necessary to open a separate subdivision under the LLC.

Fourth step: A selection of the necessary documents for filing for registration of a cash register

• Application in the form of KND N 111021, approved by order of the Federal Tax Service of 04/09/2008. Submitted in 2 copies;

• Power of attorney for a representative (if the general director does not himself register the cash desk);

• Lease agreement, if the premises at the place of registration of the cash desk are rented. It is advisable to attach a letter of guarantee from the owner, the original and a copy of the document are submitted;

• Certificate of registration of the right to the premises, if it is owned. The original and a copy are submitted in a stitched, numbered form, on the back of the last sheet the signature of the general director and the seal of your LLC;

• Form KM-4 (magazine of the cashier-operator). The original and a copy are submitted in a stitched, numbered form, on the back of the last sheet the signature of the general director and the seal of your LLC;

• Form KM-8 (logbook for calling technical specialists). The original and a copy of the document are submitted;

• Registration certificate of the cash register (the Central Technical Service will provide it to you). The original and a copy of the document are submitted;

• Agreement with the CTO. The original and a copy of the document are submitted;

• Holograms, they will be issued at the Central Technical Center.

Fifth step: Submission of documents to the tax office

After submitting a set of documents, the tax inspector will put a stamp in the passport of the cash register. And after five working days, they will give you a registration card for your car. It must be kept together with the journal in the KM-4 form.

Registration of CCP - this is one of the obligatory points of observance of cash discipline for legal entities and individual entrepreneurs with cash turnover. By using registration of cash registers tax authorities get the opportunity to control the activities of retail trade. The procedure has a number of features to which our article is devoted.

What you need to do before registering a CCP with the IFTS

Before registration of CCP in the tax authorities, a person who intends to use it must purchase cash register equipment from its manufacturer or at CCP technical service centers (CTO). In addition to the sale of cash registers, they are engaged in its technical support, adjustment, repair and advising customers. The list of general suppliers of cash equipment is established by the state expert commission. When purchasing cash register equipment, a contract for the maintenance of cash register equipment can be simultaneously concluded between the buyer and the seller.

After 02/01/2017, only those cash registers that meet the requirements of Art. 4 of the law "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ, updated in connection with the introduction of online cash registers. Its main differences from the cash registers used earlier are that it:

• connects to the Internet and provides real-time transmission of information about sales to the tax authority through a fiscal data operator;
• able to make payments using bank cards;
• has a fiscal store of sales information that stores these data for a certain period and, like the cash register itself, is subject to registration with the tax authority;
• makes it possible not only to print all created documents (including those stored in the fiscal drive), but also to generate them in electronic form;
• provides the formation of documents with a specific (extended in comparison with the previously used technique) set of details that are encrypted in a barcode.

The purchased CRE and the fiscal drive for it (to be replaced as it is filled with information) must be included in the relevant state registers. The presence of an agreement with the CTO for registration is now optional. But a prerequisite for the use of online cash registers is the conclusion of an agreement with the operator of fiscal data.

About whether KKM is needed for a "simplified", read the article “Do I need a cash register with the simplified tax system in 2017?” .

Registration of CCP in the tax office

For registration of cash registers its user submits an application either on paper to any IFTS of the region, or electronically through the office of cash registers. In the latter case, the date of submission of this document coincides with the date of its placement in the office.

IN statement O registration of cash registers are indicated (clause 2, article 4.2 of the law of May 22, 2003 No. 54-FZ):

• full name of the legal entity or F. I. O. IP;
• address (for Internet payments - website address) and the place where the cash register will be used;
• KKT model name and serial number;
• the model name of the fiscal drive and its serial number;
• number of the automatic device used for calculations (if it is used);
• information on whether the CCP will be used in a mode that does not provide for electronic data transfer to the IFTS;
• information on the use of cash registers only for the formation of BSO;
• information on the use of cash registers only for Internet settlements;
• information on whether the CCP will be used to perform the functions of a paying agent or to accept bets and issue winnings when conducting gambling activities.

The IFTS, having checked the legality of registration, assigns a registration number to the cash register and, no later than the 1st business day following the day the document was submitted, transfers it to the user. Having received a registration number from the IFTS, the user must, on the next business day following the day of receipt of this number, enter it into the fiscal drive along with information about himself and the CCP used, generate a registration report and send it to the IFTS either through the fiscal data operator or through the CCP cabinet .

The IFTS enters the information received during the registration process into the register and card registration of cash registers. The date of issuance of the card is considered the date of registration (clause 7, article 4.2 of the law of May 22, 2003 No. 54-FZ).

How to fill out an application form for registration of KKT

Registration application forms, accounting books and registration cards were approved by order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. ММ-3-2/152@. With the transition to enrollment of only online devices, no changes have been made to them. Therefore, use this application form for online checkout for now impossible . Currently, only formats for documents submitted electronically are available.

Paper statement of registration of cash registers filled out on 3 pages. Its form (having the number 1110021) is used not only for registration of CCP in the tax, but also when deregistration or re-registration of cash registers. You can download the application form on our website.

Filling out the application form resembles tax returns, so in practice it should not cause difficulties for accountants.

Who issues a sample card for registering cash registers

Card registration of cash registers issued by the tax inspectorate after 5 working days (clauses 7 and 11 of article 4.2 of the law dated 05.22.2003 No. 54-FZ) from the date of filing an application for registration. It is sent to the user in electronic form through the CCP cabinet or through the fiscal data operator and exists as an electronic document signed with an enhanced qualified electronic signature. If necessary, a user who has an electronic version of the card can receive it from the IFTS on paper (clause 12, article 4.2 of the law of May 22, 2003 No. 54-FZ).

Making changes to a card registration of cash registers is carried out not only when changing the parameters specified during registration, but also when replacing the fiscal drive.

In any trade, it is imperative to use a cash register. And all devices (cash desk, payment terminal, electronic and mechanical scales) must be registered. Registration of cash registers takes place in the accounting department of cash registers of the tax authority.

It must be remembered that this is an extremely important and mandatory procedure. And do not forget to pass it on time. In addition to registering a cash register, the tax authority also conducts re-registration and the procedure for removing the fiscal memory of the device.

Before registering

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

When you recognize the model and series of cash registers, you can contact any technical service center (CTO) officially certified by the authorities, where cash registers are purchased.

In the CTO, 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. In the CTO you will be given a seal-marking - a holographic sticker on the device, do not lose it.

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

Registration of KKM in the tax

To register a cash register, you need the following:

1. Come to the tax office on the set day and time. This can be negotiated with the tax authorities separately. And this is done in order 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 inefficiency of this approach and are actively introducing electronic queues and acceptance 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 to assign the duties of a cashier-operator;
• Cash book (numbered, stitched and sealed and signed by the responsible official - the chief accountant);
• Log book for calling a CCP specialist;
• Application for registration of KKM. It must be filled in advance;
• contract for maintenance in the central heating station;
• an agreement with the TsTO on putting the device into operation;
• documents for the cash register (instruction and technical passport). Make sure that the CTO fills in the appropriate pages of the technical passport;
• marking seal;
• means of visual control (SVK) - is issued in the TsTO;
• KKM registration card;
• personal passport of the applicant;
• if the applicant is not the head of the enterprise, then a power of attorney to register a cash register with a tax authority.

In rare cases (in some tax cases), you may be required to provide a certificate of no debt to the budget. This is an optional document (from the listed list more than half are optional), but we often have to play on the field of the tax inspectorate and according to its established rules.

Do not forget to take the device itself to the tax office!

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

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

Fiscalization will take place in the presence of the central heating master.

After registration with 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 system must be installed in the room, the possibility of maximum isolation of the cashier when communicating with the buyer must be provided in the room. Remember that protecting your cash is your task and all responsibility for possible damage (in which case) can only lie with the director of the enterprise if he ignored the rules for conducting cash services prescribed by regulatory enactments. If the amounts turned over in cash exceed the allowable limits, the enterprise is obliged to carry out activities for the daily collection of funds by the hired bank.

However, firms do not always need CCM. Can work without it:

• Enterprises that are included in the special list No. 745 dated July 30, 93, approved by the Government of the Russian Federation (Stalls with magazines, lottery tickets, etc.)
• Organizations that accept money using strict reporting forms (Mail, etc.)

If the company should use KMM, but does not do this, then a fine is imposed on it. Its amount varies: 30-40 thousand rubles. A fine is also imposed on the head of the enterprise: 3-4 thousand rubles.

Documentation

Most of the papers must be presented in duplicate, and the journals are sealed with the company seal and signatures, numbered and laced.

1. Manager's passport
2. TIN certificate (original and copy)
3. Technical passport of the device in the form of a form
4. Stamps-seals of the KKM Center
5. Magazine teller-cashier (f KM-4)
6. Maintenance contract with the manufacturer or the central heating service
7. Certificate of registration in the Unified State Register of Legal Entities (copy and original)
8. F KM-8
9. If the application for registration is not submitted by the head of the company, then a notarized power of attorney is required.
10. Device version passport (copy, original)
11. Registration card

If the inspector is required to provide a lease agreement for the premises in which the devices will be installed, then this is illegal. All documents can also be sent by mail, but this method extends the registration period by a day, or the letter may be lost altogether.

Step-by-step instructions for registering KKM in the tax

A visit to the Federal Tax Service, one might say intelligence, since the tax office will not register devices that are not registered with the TsTO (described below).

The inspection should be familiar with the following information:

• Hours and days when the inspector takes.
• The list of documents required for the procedure, since each tax office has its own, but in general does not differ much. Usually, inspectors require a device passport, an application for registration and a maintenance contract concluded with the manufacturing plant or TsTO.
• Do you need to book in advance or is there a first come first serve basis?

Selection and purchase of KKM. There are several points when choosing a car:

• Legislation allows the use of devices included in the State Register.
• According to the Classifier, it is necessary to clarify the type of cash register.
• The device must comply with the reference sample. So it should have a volumetric hologram, and there should be fiscal memory.
• It is recommended to purchase KKM in specialized enterprises or from the manufacturer. The latter can assume warranty obligations and, as a result, repair in case of breakdown and maintenance.
• Buying from intermediary enterprises will lead to the fact that KKM will have to be registered with the TSC for future repair and technical services. To do this, send the Technical Passport and Passport of the version received from the seller to the Center. After that, a special hologram "Service" is purchased at the Central Technical Service. It indicates the year the machine was purchased and the start date for maintenance. The contract with the Center is concluded for a period of one year, after which it is concluded again.

Today, the most popular models are Mercury-115K at a price of 11,000 rubles and ELVES-MICRO-K at a price of 12,000 rubles.

Within 5 days, the tax authorities must personally check the cash register. To do this, many Federal Tax Service sets the days when the owners can bring the device. If it is not subject to transportation (POS-terminal), then the tax authorities go to the enterprise.

If the organization purchased a used device, then you need to provide a copy of the old registration card. It should be noted on it that KKM was deregistered by the previous Federal Tax Service.

Fiscalization procedure

The device is purchased in a non-fiscal (non-working) condition, i.e. the counter summing up the proceeds is turned off.

Even if the cash register is second-hand, fiscalization should be done again. During the procedure, an employee of the CTO, a representative of the company (a power of attorney is needed) and an inspector are present.

The operation is carried out only if all documents have already been submitted, on the day established by the Federal Tax Service, within the 5-day period when the tax office registers the device.

First, the TsTO specialist checks the integrity of the case, enters the factory number into the memory of the equipment, and programs the TIN and company name. Then the inspector sets a password that protects the device from hacking.

Then the CTO employee puts a seal, and the date of sealing is entered in KM-8. He signs in the data sheet and enters the number of the certificate there.

The final stage of fiscalization is a trial entry of the amount (1.11 rubles) on the device in order to check the correctness of the printed details. The tax officer, using the previously entered password, takes a trial Z-report.

The representative of the company and the inspector must sign the act of registering control meters and transferring all readings to zero. If everything went well, the equipment is assigned a unique number, and it is entered in a special journal.

Outcome

The whole procedure for registering the device is as follows:

• Purchase of KKM
• Visit to the Service Center
• Collection of necessary documents for tax authorities
• Recognition of the days of reception of the inspector and recording to him
• Submitting an application to the FTS
• Passage of fiscalization
• Getting a registration card

Video on the topic: “Individual entrepreneur takes money at the checkout: issues of cash discipline”

A cash register (KKM), popularly known as a cash register, is not needed by all entrepreneurs and not always. However, in some cases, you are required by law to have and use such a technique. At the same time, it is not enough just to buy a device and install it at a point of sale. KKM must be "put into legal circulation" by registering with the tax office. You will be helped by step-by-step instructions for registering a cash register in the tax office, as well as an analysis of all the nuances associated with the "legalization" of the fiscal apparatus.

Who can't do without a cash register?

Before you purchase and register a cash register with the tax office, you need to understand whether you really need this device. The use of fiscal technology is regulated by Federal Law No. 54-FZ “On the use of cash registers in cash settlements and (or) payments using payment cards”, which was adopted back in May 2003.

According to the law, legal entities and individual entrepreneurs using cash or bank card payments must acquire a cash register. However, there are exceptions to this rule that must be taken into account.

Exceptions:

1. Legal entities and individuals (IP) that apply a single tax on imputed income (), and entrepreneurs can not do without the use of cash registers. However, at the request of the client, they are obliged to issue a document confirming the receipt of cash. They can be a receipt or a sales receipt.
2. Legal entities and individuals who provide services to the public have the right not to use cash registers. Instead of a cashier's check, they are required to issue an appropriate document to customers on a strict accountability form (BSO). They are tickets, subscriptions, receipts, etc. The procedure for working with BSO is prescribed in Government Decree No. 359 of May 6, 2008.
3. Legal entities and individuals who apply any taxation system and at the same time do not have the opportunity to use cash registers in certain types of activities (see table).

Everyone else cannot do without the use of KKM in their work.

Not every cash register can be used in business.
Suitable models must be mentioned in the State Register maintained by the Federal Tax Service.

This very lengthy document has two sections. The first includes information about models of cash registers used by organizations and individual entrepreneurs. The second is focused on credit institutions and is based on data from the Central Bank of Russia.

If you are not going to establish a bank, open a microcredit organization, a credit cooperative or a pawnshop, then your section is the first. We download the document from the tax website, carefully study the KKM models indicated in it. Attention: the register is updated every year!

1. Buy a new KKM. You will not be able to do this in a computer goods store. Trade in fiscal equipment is carried out by organizations approved by the State Expert Commission for CCM. The same companies are engaged in mandatory maintenance of cash registers. We go to such a company and choose the model that you like. At the same time, we must take into account one more important point. KKM models print a different set of details in checks, so we choose the one that suits your type of activity. Information about what a particular cash register prints in a check is contained in the State Register of the Tax Service.
2. Buy a used KKM. It will cost less, but when choosing, we take into account not only the details, but also a number of other nuances. The age of the device must not exceed 7 years, it must be in the tax office by the previous owner and must have a new fiscal memory block - EKLZ (electronic control tape protected).

Which option to use is up to you, the law does not prohibit the use of a used device. KKM "with mileage" are sold in the same companies as the new ones.

After you have decided on the model and purchased it, you need to conclude an agreement with a specialized company for the maintenance of the device. The validity of such a document is usually one year. KKM sellers almost always have technical service centers (TSC). The specialists of the center must stick a holographic sticker "Service" on the cash register and issue a second copy of the agreement on it. Important: without this document, registering the device with the tax office will not work.

We legalize the device

Buying a KKM and concluding a service agreement with a specialized company is only half the battle. It is not yet possible to use CMC at this stage.

The next important step is to register the fiscal machine with the tax office. Using cash registers without registration threatens with serious fines.

Here it is important to know the following. Individual entrepreneurs register equipment with the tax office at the place of residence, legal entities (LLC, CJSC and others) - at the registration address. If the legal entity plans to use KKM not at the main office, then you need. Registration of the cash register of a separate division takes place at the actual location. Now you know which IFTS you need to contact.

Now let's talk about the registration procedure itself. The whole process consists of the following stages: submission of documents, inspection, fiscalization and registration.

The entrepreneur should be aware that in connection with the Administrative Regulations for the provision of the Federal Tax Service of Russia with the state service for registering cash registers used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation, registration and deregistration of cash registers is free.

The following documents must be submitted to the tax office (which of them, we have already figured out):

• application for registration of KKM in the form approved by the Federal Tax Service (download form KND-1110021);
• KKM passport for registration. It will be given to you upon purchase of KKM;
• service agreement with the CTO.

Tax authorities simply do not have the right to demand other documents. In the event that for some reason you cannot personally submit an application and other documents to the tax office, they can be sent by mail, through the website of the tax office or the public services portal.

You can also entrust the registration to your representative, but this will require a notarized power of attorney. The service for registering cash registers with the tax office is very often provided by sellers of the relevant equipment.

What happens next? The IFTS employee who accepted the documents transfers them to the registration department. There they are evaluated and if the set is incomplete or does not comply with the rules, you will be notified about this. If everything is in order, on the appointed day and hour, you will need to bring the device for inspection to the inspection. Employees will check the “Service Maintenance” seal, carry out fiscalization (load the necessary information into the KKM memory), test and seal it again. This stage of the registration procedure is carried out in the presence of you or your representative, an employee of the CTO and a tax inspector.

Fiscalization is carried out in the presence of you or your representative, a CTO employee and a tax inspector.

The final act will be an act in the form of KM No. 1 (on transferring the readings of the summing cash counters to zero and registering the control counters of the cash register) in two copies. One will remain with you, and the second will be transferred to the TsTO, where you are served.

At the tax office, you will be given a KKM registration card - an important document. In the future, all data or their changes will be entered into it (registration address, owner, deregistration, transfer to the reserve). In the case of buying a used car, the previous owner must transfer the KKM card to you. In some situations, the document may be damaged, corrupted, or lost. In this case, the tax authority that carried out the registration of the cash register is obliged to issue a duplicate card. This does not entail any penalties from the fiscal authorities.

Usually, all documents for KKM are issued 3 days after the procedures. But this period may be longer. It all depends on the workload of the IFTS employees. Having received the papers in your hands, you can start the cash register to work.

What is fraught with "left" cash desk?

The fine for working without a cash register (paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), as well as for the absence of a hologram or seal mark, is from 4,000 to 6,000 rubles for individual entrepreneurs (IP), for organizations (LLC, OJSC, CJSC, etc. .) - from 40,000 to 60,000 rubles.

However, these violations do not always result in a fine. The Code of Administrative Offenses provides for such a response as a “warning”, so for the first time you may be forgiven.

In addition to the most popular tax authorities regularly find another 12 types of violations of the use of the cash register (see table).

List of violations of the law when using KKM:

• Non-use of KKM, refusal to issue a document.
• Non-use of KKM.
• Non-use of cash registers in case of accepting payments from individuals.
• Failure to issue a document of strict accountability.
• Failure to issue, at the request of the buyer (client), a document confirming the payment by the payer of UTII.
• The use of cash registers that do not meet the established requirements or are used in violation of the procedure and conditions for its registration and application established by the legislation of the Russian Federation.
• Use of cash registers with missing or unreadable details on the cash receipt.
• The use of cash registers with the absence or unreadable details on the cash receipt issued by the payment terminal.
• KKM work with discrepancy between the time on the cash receipt and the real one.
• The use of cash registers with a missing stamp-seal.
• The use of cash registers without SIC "State Register" and (or) SIC "Service" and (or) an identification mark.
• Involvement of KKM as part of a payment terminal (PT) not at the address of registration of KKM, absence of KKM as part of the PT at the address of registration.
• Using KKM without technical support from a supplier or a technical service center (lack of a valid contract) or in the absence of a KKM passport.
• Application of cash registers in non-fiscal mode.

A little about innovation

The tax authorities do not stand still and do not shy away from the use of high technologies. In 2014-2015 a large-scale experiment was conducted on the territory of Moscow, Moscow, Kaluga regions and the Republic of Tatarstan. Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

According to the initiators, such a scheme should simplify the registration of cash registers and reduce the number of tax audits. Re-registration of fiscal equipment and its maintenance, according to officials, will become superfluous. Large retailers participated in the experiment: Azbuka Vkusa, M.Video, Perekrestok, Metro Cash & Carry.

Officials concluded that the experiment was a success and from April 2016, entrepreneurs can voluntarily switch to online cash registers. A draft law has been submitted to the State Duma, which will oblige all businessmen to use such devices already in 2017. Although, it is not known whether the deputies will adopt such a law.

So, now you know how to equip your office or point of sale with a cash register. Perhaps you have already taken advantage of this knowledge. Don't stop - there is still a lot to do. To organize sales and establish business processes is a very difficult, but interesting and feasible task.