Questions about the KKT registration card and other cash documents. How to register an online cash register

Often, cash is used in the relationship between the seller and the buyer. In order to verify the legitimacy of the activity, the tax authorities oblige sellers to install cash registers.

What it is?

It does not matter which taxation system is used by the seller, he is obliged to use the CCP. Also, the circumstance that is associated with the status of the buyer does not exempt from the obligation in question, a citizen, individual entrepreneur or organization can buy.

Cash registers are used when accepting an advance payment, as well as full payment for the goods. It does not affect the use of cash registers and whether the seller acts on his own behalf or provides intermediary functions.

Cash registers (KKM) are divided into several types depending on the scope of application (hotels, trade, services, etc.).

The use of cash settlement entails in almost all cases the imposition of an obligation to use technology. Exceptional situations are foreseen.

When cash is used in transactions not related to the sale of goods or services, the cash desk may not be used. Confirmation of receipt of money is associated with the issuance of a receipt for a cash warrant.

Not subject to CCT:

• if the loan was received in cash;
• when returning a loan in the form of fines, penalties and other penalties;
• upon receipt of funds as dividends or a contribution of a charitable nature;
• received cash due to the return of amounts that are accountable.

There are situations when the seller receives cash as a result of the sale of goods or services, but at the same time he may not apply CCP:

The exception is the sale of alcohol in retail conditions - the use of cash registers is mandatory.

Nuances

Features of cash registers are associated with where it can be obtained, whether it is necessary to go through the registration process, what documents to provide for the procedure in question, and so on.

Where to get?

It will not be possible to receive a CCP or CCM on a gratuitous basis. The devices in question must be purchased. Currently, there is an innovation in this area, which is expressed in online cash registers. Its cost is about 17 thousand rubles or more.

Resellers may not always be required to purchase a new machine, as some older models need to be upgraded. The service is provided in the maintenance center and costs about 5 thousand.

The entrepreneur has the opportunity to save money and purchase a previously used cash register. You can choose to purchase at the CTO.

What documents are needed?

To register with the tax authority, you will need to write an application. According to the law, it states:

• full name of the user (we are talking about the name of the organization, personal data of the individual entrepreneur);
• taxpayer number, which is individual;
• the address where the device is installed;
• the place of its installation;
• model and number assigned to the device at the factory;
• similar data regarding the fiscal accumulator.

The lines in the application are filled in depending on the type of activity the organization is engaged in. The form according to which the application is drawn up was approved by the Federal Tax Service by order of 2017.

The form is filled out on paper, after which it is provided to the tax officer. It is possible to issue a KKM operating online at any tax office.

In addition to the application, you need to prepare:

• certificate confirming the state registration of an individual entrepreneur or organization;
• certificate confirming tax registration;
• documentation regarding KKM;
• seal of the organization (if used);
• power of attorney regarding the representative involved in the registration process.

What is a KKT card?

The card is a document that is issued to a person immediately after the procedure for registering a cash register with the Federal Tax Service. The document is stamped and signed by the head of the tax authority.

Through this paper, the legality of the activities carried out by the organization is confirmed. The date when the document in question was issued is considered the date of registration of the new device.

The owner of the cash desk that has been registered is also issued those. passport, which indicates the individual number assigned to the cashier. The entrepreneur receives back all documents in originals that were submitted for registration.

Registration of CCP

The process of registering cash registers is carried out in the body that owns taxation issues. The legislation establishes the cost of the procedure, terms.

In the tax

Registration and use of cash registers is carried out in order to be able to control whether the organization's income tax is paid correctly. To register a CCP, you must use the presented algorithm of actions:

Refusal is carried out if information about the technique is not in the register, or when the applicant has submitted false data or not in full.

Price and terms

The registration process begins with the fact that the tax officer inspects the CCP. If everything is normal, then information about the cash machine is entered in the ledger. In the documentation regarding KKM, a note is made about the production of registration.

Upon completion of the registration process, the applicant receives back all submitted documents. Also, an accounting coupon, a registration card and a book of a cashier-operator, which is certified, are issued.

If a full package of documentation is provided and the application for registration is filled out correctly, 5 working days are allotted. The process is free of charge.

Features at work

We will also consider some features of the work, namely what is the registration address, how to get it online and some other questions.

Fiscalization and accounting of cash registers

According to the amendments made to the legislation in 2017, it is now possible to register a CCP only through an electronic application. Due to this innovation, the registration process has become easier for entrepreneurs.

This is due to the fact that it is not required to personally visit the tax authorities and waste time waiting for your turn.

To conduct online fiscalization, the owner of the cash register must have an electronic signature. It is an analogue of a personal signature of a person.

On the official portal of the authority in charge of taxation, you will need to go through the registration process and send an application for fiscalization. This can be done by certifying the document with an electronic signature.

After the tax officers receive the application, they respond by sending the number assigned during registration. Next, the entrepreneur enters data on fiscalization into the cash register.

Electronic signature

Such a signature is represented by a method of encrypting information by which a person is identified.

When such a signature is affixed to a document in electronic form, then its strength is equivalent to a paper counterpart. The signature may be recorded on an electronic medium. As a rule, the carrier has a short service life of one year.

There are several types of signatures:

• simple;
• qualified;
• unqualified.

The qualified version of the signature is more secure, it is this variety that is used when conducting transactions with the tax authority. Such signatures are formed in special organizations called certification centers.

For the signing of documentation regarding online cash registers, requirements are established that correspond to the type of signatures in question. To issue such a signature, you need to contact the certification center. The locations of the centers can be found on the tax website. When applying, you must fill out a form.

At the same time as the application, documents are submitted that confirm the information regarding the applicant. Upon acceptance of the documentation, an invoice for payment for services is issued. After providing the check, you can get a ready signature.

The person who applied to the center, or his representative by notarized power of attorney, can receive the finished product.

What should I do if an error was found during registration?

In the event that a violation was detected during the execution of the CCP, this must be reported to the tax authority before the employees of the Federal Tax Service discover it.

When an entrepreneur declares a violation, the amount of the fine is reduced by three times.

You can report a violation in any form convenient for the entrepreneur. The composition of the violation must be indicated. The easiest and most convenient way to communicate is through a personal account. The documentation that must be attached to the application depends on the nature of the offence.

You can also avoid liability for violations when using online cash registers. To release from liability, it is enough to voluntarily report it and eliminate it.

Registration card for traveling trade

CCP is not subject to installation indoors in all situations and is tied to a place. This applies to the organization of mobile trade. The definition of this type of trade is enshrined in GOST.

It is understood as a trade that takes place outside a point that is stationary. When selling, there is direct contact between the seller and the buyer. It can be trade at home, in organizations, transport, on the street.

In this case, a trading place is understood as a place that is specially equipped for the interaction of the seller with customers. The place should be spatially isolated and have commercial equipment. Entrepreneurs engaged in this type of trade are required to apply CCP.

The exception is when they use UTII. One CMC should be used. Even if there are several trading places located at the same address, the cash register is also installed alone.

When engaging in outbound trade, the obligation to go through the process of registering a CCP in the tax office remains. Documents provided:

• statement;
• ticket office passport;
• agreement on those support.

When filling out the card at the installation site, the legal address of the organization or the place of residence of the individual entrepreneur is indicated. KKM should be able to function without being connected to the mains. In the case when the type of trade in question is carried out without a cash register, it entails liability under the Code of Administrative Offenses of the Russian Federation.

What is a registration address?

When filling out the application, you must indicate the address where the cash register is registered. If the application is submitted by an individual entrepreneur, then he indicates the address where he has a residence permit. The organization indicates its legal location.

Registration offline

To use the service online, you must go through the registration process on the official website of the authority in charge of taxation. The registration process includes several steps:

Registration of cash desks is carried out in various ways, the most optimal of them is an online appeal. In cases stipulated by law, this registration is mandatory.

Now a little about the CCP registration card itself. This card is filled in by the tax inspector, after which it is endorsed by the tax chief. The form can be found in the third appendix to the Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2 / 152@ “On approval of the application forms for registering cash registers, register books for cash registers and registration cards for cash registers ".

The tax inspector gives the entrepreneur not only a card, but also a passport for the cash register that is being registered. The entrepreneur also receives a contract that guarantees maintenance.

After all these actions are completed, the card must be in the place where the cash register itself is located (the entire period of its operation). During registration, the address where the machine will actually be used is entered on the card in the “Installation at address” section.

In cases where an entrepreneur plans to use a cash register on the road, next to the indication of the legal address, a special note should be made - “Outbound trade”.

In cases where, for one reason or another, the cash register needs to be moved to another place (at a different address), where the entrepreneur plans to continue his activities, these changes must be indicated on the card. In order for these changes to be made, the owner of the CCP needs to contact the tax office again, in which his application was previously issued. In the new application, in addition to data about the entrepreneur himself, you must also indicate the serial number of the cash register, the time of its registration, the nature of the changes, the reasons for which the cash register must be transferred to a new location. In the event that the device is planned to be transferred to a new location only for a specific period of time, this must also be indicated.

Lost registration card

If the KTT registration card is lost, a duplicate can be obtained from the tax office. To do this, the owner of the cash register must go to the tax office and write a statement there, which must contain information about both the entrepreneur himself and the cash register. You also need to specify the reason why you want to get a duplicate.

Each entrepreneur, at the request of the inspectors who control the use of the device, is obliged to immediately provide a registration card to the KTT. When the device is removed from registration, the card must be returned back to the tax office.

Roman Kononov, chief state tax inspector of control department No. 2 of the Federal Tax Service of Russia for St. Petersburg, answers about the use of cash registers

How to deregister a cash register if the CCP registration card is lost

— In September, we are closing one of our divisions. It is necessary to deregister the cash register that is registered there. But we cannot find the registration card that was given to us at the inspection when registering the cash register. Is it possible to remove it from the register without this card?

- No, in order to remove the cash register from the inspection register, you need: an application, a passport and a cash register registration card (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470. - Note ed.). If you submit an incomplete set of documents, then the inspection has the right to refuse to deregister the cash desk (clause 31 of the Administrative Regulations, approved by order No. 94n dated 06/29/12 - Note ed.).

- How to remove the cash register?

- You can submit a written application to the inspection with a request to issue a duplicate of the CCP registration card. And then submit all documents to the inspection.

What form should I use to apply for a duplicate card?

- In any form. The application must contain the registration data of the company, CCP and the reason for issuing a duplicate. The application is signed and his signature must be certified with the seal of the company.

Is it possible not to indicate the service code in the strict reporting form

- We issue strict reporting forms to clients. There is no form for us, we have developed our own receipt. Now we want to simplify it even more and remove some of the details from the form. Are we allowed to do this?

- Yes, right. The main thing is that the mandatory details remain in the form of the document: the name of the document, the six-digit number and series, the type of service and other information (clauses 3, 4 of the Regulations on cash approved by Decree of the Government of the Russian Federation of 06.05.08 No. 359. - Note ed. ). What props are you planning to give up?

— We want to reduce data about the services we provide. Namely, remove their code from the form according to the All-Russian Classifier of Services, approved by the Decree of the State Standard of Russia dated 06/28/93 No. 163.

- It's possible. The service code, unlike its type, is not one of the mandatory details of the form.

Is it permissible to accept money from employees without using CCP

— For employees on a business trip, we pay meals at the hotel. After returning from a trip, employees reimburse us for half the cost of food, the funds are deposited at the cash desk. Is it necessary to use cash registers in such cases?

- No, it's not necessary. The law requires issuing a check when accepting cash for goods sold, work performed or services rendered (Article 2 of the Federal Law of May 22, 2003 No. 54FZ. - Note ed.). When a company receives cash to reimburse its expenses, it does not sell anything. So, should not apply CCT.

- And what document to issue for the amount received?

- It is enough to draw up a cash receipt order (clause 5 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U - Note ed.).

How to switch from paper cash book to electronic

- We keep the cash book on paper manually. We want to fill it out on the computer. Can we change the order in the middle of the year?

- Yes, right. Cash documents can be drawn up on paper or using technical means. This is stated in paragraph 4.7 of the Instruction of the Bank of Russia dated 03/11/2014 No. 3210-U. There are no prohibitions on switching from one registration method to another in Instruction No. 3210-U. But you need to pay attention to the order of numbering the pages of the book. It must be maintained in chronological order from the beginning of the calendar year. That is, it is necessary to number the sheets on the computer not from one, but from the number following the number in the last sheet of the paper book.

- We printed a paper book for the whole year at once, bound and numbered it. In connection with the transition to the electronic version, about half of the blank sheets remained in the paper book. What should we do with them?

- The last record of the balance of money at the end of the day must be certified by the signatures of the cashier, chief accountant and manager, as well as the seal of the company. And the balance must match the balance at the beginning of the day in the book that the company will fill out on the computer.

- Do you need to put dashes on all the blank pages of a paper book?

- The remaining sheets can be left blank.

Is it possible to indicate two addresses in the journal of the cashier-operator

We trade for cash. Each cash machine has a cashier-operator magazine. On the cover of the magazine you need to write the name of the company and the address. Do all journals need to have the same address?

— The company has the right to decide which address should be on the cover. Clear rules are not (Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. - Note ed.). And where does the company use cash registers?

— Both at the head office and in subdivisions.

- You can write two addresses on the cover of the magazine - both the head office and the subdivision. In particular, in the line "organization, address, telephone number" - write down the legal address of the company. And in the line "structural division" - the location of a separate office in which the company uses a cash register. The main thing is that this place should match the address in the CCP registration card.

An innovation next year for many business entities in the implementation of their activities will be the mandatory use of online cash registers. Online cash registers, what they are and who will use them - we will consider here in more detail. By them, we mean cash registers that will transfer all information from these machines to the tax office in real time through the OFD.

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

It is also impossible to continue working simply by changing the ECLZ. In this regard, entrepreneurs and companies that have approached the deadline for re-registration of existing devices are required to remove them from the register and purchase a new online cash register.

At the moment, taxpayers who are on a general regime or a simplified regime are required to use new types of devices without fail - that is, those who need to take into account the income received to calculate the tax.

All those who have currently been exempted from fixing revenue on a cash register - using UTII or having bought a patent, must begin to apply it from July 2018 without fail.

Attention! Also, from March 31, 2017, traders selling 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 desk 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 is not subject to arbitrary expansion. In this case, several factors will be taken into account - from the lack of the 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 institutions that use ATMs in their work.
• Sellers of magazines and newspapers.
• Porters at airports and train stations.
• Persons who carry out retail trade.
• Entities engaged in the sale of ice cream and draft soft drinks.
• Drivers and conductors who sell tickets.
• Sellers at retail fairs and markets.
• issuers of securities.

In addition, CCP may not be used by individual entrepreneurs who care for and look after the sick and children, who repair shoes, as well as rent out real estate.

This preference can also be obtained by pharmacies and shops located in hard-to-reach places and far away. If they issue settlement documents to buyers, 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-type settlements and regional centers will use new equipment on a common basis.

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

Is it possible not to use the cash register freed?

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

Thus, online cash registers will be relevant only after two years. In the same way, there is no need to purchase online cash desks for, as well as those who, instead of punching cashier's checks, issue BSOs.

The cost of upgrading cash registers can be used as a tax deduction, but not more than 18,000 rubles for each machine.

The cost of online cash desks and services

From July 1, 2017, it will be possible to use only those cash desks 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 be improved by installing a fiscal drive and special software. Unfortunately, it is currently difficult to estimate the cost of a complete replacement, however, cash register manufacturers assure that online devices 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 need to conclude an agreement with a service company without fail. In addition, the procedure for registering a cash desk in the tax office will be simplified.

At the same time, it will be necessary to conclude an agreement with the OFZ operator, which will be an intermediary between the company and the tax office. Approximately, the cost of such services will be about 3000 rubles per year. Also, the outlet will need to provide an Internet connection.

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

What do you need to register an online cash register?

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

When choosing a cash desk 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. Separately, it is worth highlighting special cash desks for online stores that do not print out a paper receipt, but at the same time send its electronic version to the customer's mail.

By 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 mobile operator, through a wired or wireless Internet connection.

Attention! Most tax authorities insist that the registration of new cash desks is carried out only electronically using the "Taxpayer's Personal Account". In order to use it, the 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.

On the computer from which the registration will be made, a special encryption program "Crypto-Pro" must be installed. A license for its use can usually be purchased from the same company where the EDS order was made.

Access to the site of the tax should be carried out only with the help of Internet Explorer at least version 7. However, it is recommended to immediately update it to the latest available.

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

The tax office requires that the cash register be registered only with the help of a personal account. This can be done on your own, or for an additional fee at the dealer or in the service center of the devices.

Registration on the site of the operator of fiscal data

Before starting the procedure for registering a cash register, you need to choose an intermediary who will store information about punched checks and transfer them to the tax service. At the same time, such a company must have appropriate accreditation - permission from the tax authority to perform all 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 for each of these operators does not differ in essence. However, a personal account can provide various options for viewing and processing punched checks. If possible, before registering, it is best to try each of the operators in demo mode and then choose the one that will be more convenient for the rest.

During registration, it will be necessary to indicate the name of the company, legal address, TIN and OGRN codes, contact information. Sometimes registration is required to be confirmed by an electronic signature, which must also be qualified.

Conclusion of an agreement with OFD

After completing the registration in your personal account, you need to draw up an agreement with the OFD. To do this, you must click on the button or select the menu "Conclude an agreement".

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

After drawing up the contract, it 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 EDS.

Get access to the personal account of the OFD

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 - they will begin to accumulate only after registration and connection of the first cash register.

Usually, using a personal account, you can get the following information:

• Checks punched at the checkout, from the contents (in quantitative terms). A check 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 different content - about punched checks, the average price of a check, the average number of checks for a period of time, etc.;
• Employees who have access to personal account information. It is possible to indicate which functions this or that employee has the right to use;
• Exchange of documents between the user and the OFD - contracts, acts, invoices, etc.

The functions that can be used in your personal account may be different for different OFDs.

Registration on the site tax ru.

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

In the case when the personal account on the nalog.ru portal is not open for the taxpayer, you must first carry out the opening procedure. Access is via a direct link from the IFTS website. It should be borne in mind that the personal account for a legal entity and an entrepreneur have differences.

As soon as you have logged into your personal account, you should click on the “Cash register equipment” tab, and then the button that has “Register CCP” on it.

After that, a window will appear in which data are sequentially entered:

• The address where the online cash register will be installed for use - it must be complete.
• Name of place of use. It is chosen randomly. You can name, for example, store number 1, etc.
• 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 KKA model in it, then this means that the list is searched incorrectly or the device located at the company is not allowed for use.
• Model of the fiscal drive and its number.
• It should be noted, if necessary, a special mode of using the online cash register (online store, delivery or peddling trade). When the normal operating mode of the cash register is assumed, nothing needs to be set here.
• The name of the FD operator - it must also be selected from the drop-down list of registered operators with accreditation. TIN OFD will be filled in automatically.

Next, you need to check all the information entered and if everything is correct, click on "Sign and send." To this request, the IFTS should send a response, which, upon successful registration, will contain the number assigned to the online checkout. This requisite will need to be used in the future when registering a cash register with the OFD.

Attention! The KKA number received from the tax number must be entered into the device. After that, a special check 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 pop-up window from the printed receipt, enter the appropriate data: date and time, fiscal document number (FD line) and fiscal sign (FN line). After that, the cash register will be ready for use.

Registering a cash register with OFD

Setting up an online cash desk with a FD operator is carried out on his website. A representative of a company or individual entrepreneur needs to go to his personal account. Then using the buttons "Add cash register" or "Register device". This action can be performed only after the online cash register has been registered in the taxpayer's personal account and the IFTS KKA has been assigned a number.

In the drop-down box, fill in the following information:

• The number of the KKA, which was assigned to him by the tax authorities when he was registered.
• The number of the online cash desk assigned to it by the manufacturer. It can be viewed in the passport of the device.
• The model of the online cash desk, it is also indicated in the passport.
• The number that is on the fiscal drive. It must be recorded in the cashier's passport.

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

In the system, each online cash register is allowed to be called some kind of short and convenient name, so that it is convenient to identify it, and to compile reports on its work. It is proposed for enterprises with several trading places to assign names to devices based on location. It can be the name of a store, street, locality, etc.

After registering the cash register in the system, you need to draw up an invoice for paying for the operator's services, according to the selected tariff. It is generated automatically.

Attention! The activation of the cash register will be carried out after the full payment of the bill, only then the online cash register will be able to transmit information and checks will be made 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.

Do I need to keep a cashier-operator journal for online cash registers?

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

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

However, if an economic entity has such a need, then for internal purposes it can continue to keep a journal of a cashier-operator.

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

All organizations and individual entrepreneurs selling retail for cash are required to use cash registers. According to Law No. 54-FZ of May 22, 2003, any cash register (KKM) is subject to mandatory registration with the territorial body of the Federal Tax Service. Responsibility for violation of this rule is borne by: legal entities and individual entrepreneurs in the form of a fine of 30-40 thousand rubles, as well as directly by the head of the organization within 3-4 thousand.

You need to understand that a cash register is not just a machine that knocks out checks. KKM also conducts fiscal accounting, and the entire cash discipline of trading enterprises is completely and completely regulated, starting from the moment the equipment is purchased. It is with this that the process of registering KKM begins for the entrepreneur.

Step 1. Purchase of KKM

Before buying a cash register, it is worth visiting your tax office. The fact is that only KKM can be registered from the list entered in the State Register of KKT. The purchased device must be equipped with ECLZ (protected electronic control tape). To make sure that your choice is correct, it is better to check the list of brands and models of cash registers allowed for use at the tax office at the location of the company.

Where can I get KKM? The simplest solution is to contact the CTO (certified cash register technical service center). Employees of such centers are usually aware of all the nuances and requirements of local tax authorities. They will prepare the cash desk for registration:

• install fiscal memory;
• they will issue a seal in the form of a holographic sticker;
• sign a contract for the maintenance of the apparatus and its commissioning;
• fill in the necessary paperwork (technical documentation for KKM).

You can purchase equipment directly from the manufacturer and draw up a maintenance agreement with him, but then you will have to be serviced there. It is not forbidden to buy KKM from third-party companies and even from hands, but in this case it is necessary to go to the TsTO with a technical passport to register the device and sign a contract for services. When taking a used cash register from the previous owner, it is important not to forget to get a copy of the registration card from him with a record of deregistration of the cash register.

Step 2. Document preparation

When the cash register is prepared for registration, it is necessary to draw up a package of documents for registering cash registers.

1. A correctly completed application in the prescribed form (a sample must be requested from the tax office).

2. Documents for individual entrepreneur or legal entity:

• original TIN certificate and photocopy;
• OGRN (certificate and its copy);
• documents confirming the rights to the premises where the device will be located.

3. Contracts with TsTO:

• for service;
• for commissioning;
• Stitched and numbered maintenance mechanic's call log in KM-8 form.

4. Documentation for CCP:

• registration certificate (filled out by a CTO specialist);
• instruction;
• passport version of KKM and doplist to it;
• passport for ECLZ;
• holographic service mark (a means of visual control, pasted in the central heating center);
• sealing stamps (4 pcs., issued at the service center);
• waybills, receipts, etc., which confirms the fact of the acquisition of KKM (this is not necessary, but may be requested).

Prepare all of the above documents in original and copies.

5. Set for the cashier:

• appointment order;
• cash book (according to the KM-4 form, numbered, stitched, with an attestation of the chief accountant and a seal).

6. You will also need with you:

• applicant's passport;
• seal (for a legal entity);
• a power of attorney, if not the head of the company, but his representative is sent to the IFTS.

Since the rules in territorial inspections may vary, it is possible that the inspector will request a copy of the last balance sheet or a certificate of no debts to the state. In order to avoid misunderstandings, it is better to clarify the list of all these documents in advance.

Step 3. Visit to the tax office

Before you go to the tax authorities, you need to find out about the procedures prevailing in a particular inspection. Registration of cash registers with the tax authorities can be carried out both on a first-come, first-served basis (live or electronic), and on certain weekdays, and even strictly by appointment. The visit also needs to be coordinated with the CTO, since the presence of its representative will be necessary at the fiscalization procedure.

With a complete set of documents, the head of the organization or his substitute applies to the CCP registration department. The inspector, having studied the papers, sets the date for the fiscalization of the cash machine (no later than 5 days from the date of receipt of the application).

Step 4. Fiscalization

On the appointed day, the cash register filled with tape, with a power supply and cords is delivered to the tax office by the agreed time. Fiscalization is carried out in a tripartite composition: an inspector, a CTO employee, a company representative.

The technical engineer checks the integrity of the cash register and programs it: enters the company data (TIN, name), serial number of the device. The inspector sets a security code against hacking, then the TsTO specialist seals the case, fills in the KM-8 log and the technical passport.

To check the settings, specialists punch a test check for 1 ruble 11 kopecks and print a Z-report. Based on the results of fiscalization, the following documents are issued:

• notes are made in the register of KKM about assigning an identification number to the machine;
• the act of resetting the counters of the machine in the form of KM-1;
• trial check;
• Z-report and fiscal report for 1.11 rubles;
• ECLZ report for the same amount.

If not a cash register is registered, but a stationary payment terminal, field fiscalization is carried out at the location of the equipment.

Step 5. Getting a KKM card

After fiscalization, the inspector takes time (up to 3 days) to issue a registration card. Both the applicant and his authorized representative can receive the card and all previously submitted original documents.

How many days it will eventually take to register KKM with the tax office depends on the rules of a particular inspection. The registration itself is a matter of 15-20 minutes, the rest of the time is taken up by queues and paperwork by a tax specialist. The official deadlines for issuing a KKM registration card are 5 days from the date of receipt of the application and fiscalization. In practice, this period can be either 1-2 days or 10-14 (if the registration department works only 2 times a week or accepts by appointment). On average, at least one working week should be allocated to resolve the issue with the cash desk.

In case of urgent need, registration can be accelerated through the CTO: usually technical centers provide a service for urgent registration of cash registers. As for the cost of registering KKM, the main costs are the purchase of the device itself (from 10,000 rubles). The contract with the TsTO will cost 1.5-2 thousand rubles, which includes the preparation of technical documentation and magazines, a set of holographic stickers and a specialist's visit to the tax office. If you entrust the registration of KKM to the engineers of the technical center (without the presence of a representative of the company), the basic cost of the service can be safely multiplied by 2.