How to register an online cash register with the office of the Federal Tax Service and the Federal Tax Service. What documents are needed to register an online cash register?

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

The theoretical side of the issue

Late registration of a cash register or its absence may result in penalties. All standards are regulated by Russian legislation, which stipulates the need and rules for registration of equipment.

Why do you need to register a cash register?

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

The procedure is mandatory.

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

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

Legal requirements for the device itself and the recorder

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

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

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

They include the following items:

1. The device must have a fiscal storage memory, a housing, and the ability to print receipts and control tape.
2. Information passing through the device should not be correctable. Data must be stored for a long period of time, regardless of power consumption.
3. All information must be displayed without changes on the cash receipt and control tape, and stored in the fiscal memory of the equipment.
4. Be able to enter mode features indicating the impossibility of adjusting data carried out using payment cards or cash payments.
5. Possibility of displaying data recorded on the control tape and in the fiscal memory of the cash register.
6. Mandatory presence of a clock displaying real time on receipts.
7. It should be possible to enter user data into the fiscal memory of the device or make changes during its re-registration.
8. The CCP must be in good working order, and in case of breakdowns, have an agreement with the organization providing technical maintenance.
9. Provide the opportunity to work in fiscal mode.
10. Comply with a model that is approved for use by the State Register.
11. The equipment must be equipped with a blocking function if there is no information about the fiscal regime on the cash register tape.
12. The cash register must have a full package of documents and marks: passport, instructions, identification mark, service mark, stamp seals.

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

Registering a cash register with the tax office

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

For LLCs and other legal entities

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

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

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

For individual entrepreneurs

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

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

1. OGRN,
2. Contact details.

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

Documentation

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

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

1. An agreement indicating the provision of technical services. Concluded between the organization and the central service center, issued in 2 copies. The inspector must provide the original agreement.
2. Passport for CCT and EKLZ (electronic control tape protected).
3. Accounting logs: KM-4 and KM-8 (for entering information by the cashier-operator and recording calls from the foreman in case of cash register failures). Books must be numbered and bound.
4. Passport, additional sheet and stamps related to the selected cash register model.

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

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

• certificate of OGRN or EGRN, TIN;
• an order from the company’s human resources department confirming the acceptance of the position of director, chief accountant and cashier;
• lease agreement for actual and legal address;
• organization seal;
• application for registration of cash register;
• power of attorney and personal passport of the applicant.

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

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

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

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

You must also have with you:

• application with a request to register cash register equipment;
• technical passport for CCP;
• a log recording specialist calls.

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

Where does the procedure take place?

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

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

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

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

Timing and cost

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

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

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

What to do with a used cash register?

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

The procedure includes several steps:

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

The further registration procedure does not differ from registering a new cash register.

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

Is it possible to refuse registration?

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

Categories freed from necessity

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

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

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

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

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

• enterprises conducting retail trade in problem regions;
• when paying for services and goods that are purchased only by bank transfer.

Fines

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

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

There are two ways to register a cash register according to the new procedure:

1. Contact the Federal Tax Service inspectors personally
2. Use the electronic services of the Federal Tax Service and register the cash register yourself in your personal account.

For electronic registration of cash registers you need:

• Electronic signature (digital signature from electronic reporting is suitable).
• Conclude an agreement with the OFD operator.
• Set up a workplace to work with the personal account of the Federal Tax Service.

In the instructions, we analyze the registration of cash registers from the manufacturer ATOL in the personal account of an individual entrepreneur. Registration of a cash register from another manufacturer may differ. We also do not rule out differences for registering a cash register for a legal entity.

Step-by-step instructions on how to register an online cash register in your personal account of the Federal Tax Service

Step 1. Login to your personal account of the Federal Tax Service

To get to your personal account of the Federal Tax Service, follow the link:

In the personal account of a legal entity, it is necessary to check whether access conditions are met. Only after this the login button will appear.

Rice. 1. Checking compliance with access conditions

For individual entrepreneurs, there is no need to check the access conditions. To log in, click on the “Login” button in the “Login with electronic signature key” section.

Rice. 2. Login to your personal account of the Federal Tax Service

Step 2. Filling out an application for registering a cash register

After logging into your personal account of the Federal Tax Service, click on the “Register cash register” link in the “My cash desks” section.

Rice. 3. Personal account of the Federal Tax Service

An electronic application for registering a cash register will open.

Rice. 4. Application for registration of cash register

Indicate the address of the CCP installation. It is important to indicate the address where the online cash register will be installed. The address is selected from the address classifier, excluding the house/room/office number and postal code.

Rice. 5. Entering the address of the outlet

After filling out the address, indicate in the line “Name of location of installation of the CCP” the corporate name of the location of installation of the CCP.

Example: Store on Shchorsa, KKT No. 1.

The next point of the application is the choice of the CCP and FN model.

Click “Select CCP model” and in the “CCP model” line enter the name of the CCP. The system will automatically show suitable titles. Select a model from the list and enter the serial number of the cash register.

Rice. 6. Entering the serial number

The serial number of the KKT can be found in the KKT passport.

Rice. 7. Cash register passport

Then select the FN model for the CCP model. Then enter the serial number of the fiscal drive. It can also be viewed in the KKT passport or in the certificate from the fiscal

Rice. 8. Selecting a fiscal drive model

After filling out the address and selecting the cash register/fee fund, provide information about using the cash register. This item is optional; a cash register can be registered without specifying this information.

Rice. 9. Information on using CCP

Rice. 10. Selecting a fiscal data operator

Step 3. Formation and submission of an application for registration of a cash register

Proceed to signing the application for registration of the cash register. Before doing this, check the previously entered data again. After final verification, click “Sign and Submit.”

Rice. 11. Formation and sending of an application

If, when signing the application, you received a notification that it was impossible to check the cash register or financial function model, we recommend that you check the cash register yourself using the link: https://www.nalog.ru/rn66/service/check_kkt/.

Rice. 12. Validation error

Indicate the name of the cash register and serial number to check registration in the register of the cash register. If the check was not completed correctly, it means that work is in progress on the Federal Tax Service server or it is overloaded. Please try to sign the application later.

Rice. 13. Checking the serial number

When the application is signed and sent, wait for the Federal Tax Service to assign a registration number to the online cash register. To check the status of your application, go to the cash register registration section. The registration number consists of 16 digits.

Rice. 14. Cash desk registration section

At this point, work on registering the CCT with the Federal Tax Service stops until the registration of the CCT is completed and the FN is activated.

When the registration of the cash register is completed and the financial function is activated, take from the registration report:

• Date and time of receipt of the fiscal sign,
• Fiscal document number
• Fiscal sign.

Rice. 15. Registration report

Return to your Personal Account of the Federal Tax Service in the “Registration of Cash Register” section and find the application with the status “Cash Register Registration Number Assigned”. Click on the assigned registration number and a window will open with the registration status of the cash register.

Rice. 16. Completion of registration

Click on the “Complete Registration” button to enter the data from the registration report. Enter the data from the registration report, then click on the “Sign and Submit” button.

Rice. 17. CCP registration report

At this point, registration of the cash register is completed. If you have several cash registers, repeat the procedure from the very beginning for other cash registers.

Proceed to registering and activating the cash register in your OFD personal account.

After the amendment to 54-FZ, you can register your cash register online. This article will explain in detail how to register an online cash register with the tax office.

How the cash register is registered under the new law

1. Buy an electronic signature and install programs for its operation.
2. Conclude an agreement for OFD services.
3. Write and send an application to the Federal Tax Service.
4. Get a registration number.
5. Fiscalize the drive and print a report.
6. Receive a cash register registration card.

Before registering online cash registers, you need to deregister your old equipment. If you don’t make it before July 1, 2017, the Federal Tax Service will do it on its own unilaterally.

Procedure for registering an online cash register - video

Preparing to register an online cash register

An agreement with the operator is not needed if you live in a hard-to-reach area and use the cash register in offline mode. But you still need to register the equipment.

Set up your computer

Before registering an online cash register with the Federal Tax Service, create a secure connection between your computer and the nalog.ru website:

• install a crypto provider (CryptoPro, Signal-COM, VipNet);
• install Internet Explorer 8 or later;
• Add a certificate from the Federal Tax Service to your browser settings.

Submit an application to register an online cash register

For individual entrepreneurs and LLCs, the procedure for registering an online cash register is the same. Select the CCP accounting tab.

Click the “Register cash register” button. Select the manual filling option.

On the page that opens, enter the required data:

• address of the cash register;
• store name;
• CCP brand (select from the list provided);
• serial number of the cash register;
• information about the drive - model and serial number;
• information about the OFD - name, tax identification number, and contract number.

Let's register and connect the cash register
in 1 day without your participation!

Leave a request and get a consultation
within 5 minutes.

Indicate how and for what purpose the cash register is used - portable, or sales of excisable goods. You can select multiple items.

Sign the application electronically and submit.

You will see a message indicating that the information has been accepted.

Connect the equipment to your computer. Using the cash register program, enter the necessary data into the drive:

• CCP registration number, which was received at the tax office;
• name of the LLC, or full name of the entrepreneur;
• tax regime (if you combine, choose both);
• information about the cash register and FN - serial numbers and models;
• information about the operator.

An example of entering information into a fiscal drive using 1C

Fill out all fields and then print your registration report. This is the first document that must be printed on any cash register.

Receive a cash register registration card in your personal account

The data from the report must be entered on the tax.ru website no later than one day after you receive it. In the cash register accounting tab, click on the cash register number, and then complete the registration. Enter the information from the report in the appropriate fields.

Within 5 days after submitting your application, you will be given a registration card. Usually it is issued faster, and sometimes almost immediately. This document confirms that the cash register equipment is registered with the Federal Tax Service and is allowed to be used. You can print it or store it electronically.

A cash register will not be registered if:

• she is not there;
• the drive is not in the registry;
• you filled out the application incorrectly.

If everything is fine, then information about you will be included in the accounting log. This completes the registration of the online cash register with the tax office.

The card is signed with the electronic signature of the Federal Tax Service.

The card will be in the taxpayer’s office among the documents.

If the operating life of the drive is indicated on the cash register page, the cash register is registered with it. If there is no expiration date, your application is still being processed or you have been rejected.

Video: how to register an Evotor online cash register

Video: registering the Atol online cash register

Organizations and individual entrepreneurs who use cash or bank card payments in their activities must use cash registers.

Registering a cash register with the tax office

The legislation specifies the registration procedure and the list of required documents. But from time to time, organizations are presented with additional requirements. In order to ensure that the documents are collected in the proper form, it is better to contact the tax authorities to clarify all the details, as well as find out the visit schedule.

The procedure for registering an LLC and an individual entrepreneur has differences, but the package of documents for them is the same.

In the event that the actual address of use of the legal entity’s cash register does not coincide with the legal one, you will have to register a separate division (link to the article “How to open a separate division in 2016”).

If you plan to use a cash register in a branch, you must register it in the region where the branch is located. The employee involved in registration must have a notarized power of attorney, signed by the head of the organization and marked with a seal.

Similarly, even if a cash register is registered at its location, registration occurs either by the head of the organization himself or by the person to whom the power of attorney must be issued.

Required package of documents for registering a cash register - LLC and individual entrepreneur

Below we present the most complete package of documents that may be required by the Federal Tax Service.

It is very convenient to purchase CCPs at Technical Service Centers, since in this case they are required to provide some of the documents themselves.

When concluding an agreement with the CTC, you will be provided with the following documents, with which you can subsequently contact the tax service to register the CCP:

• An agreement between the organization and the service center guaranteeing the maintenance of your equipment. (You will be provided with 2 copies. You will need to present the original to the tax office);
• Passport of the Cash Register and EKLZ (electronic control tape protected);
• Journal KM-4 and Journal KM-8 (The journal is kept by the cashier-operator, it records breakdowns and calls for a technician to repair the cash register) The journals must be stitched and numbered if they are not numbered;
• Seal stamps with additional a sheet for the passport;
• The cash register itself (you must take it with you when registering).

In addition, you must prepare the following documents yourself:

• Certificate of OGRN, EGRN or TIN
• An order drawn up in your HR department on hiring the following positions: chief accountant, director and cashier-operator.
• Application for registering a cash register
• Organization seal
• Lease agreement for premises, both legal and actual status of the organization
• For individual entrepreneurs, it is additionally necessary to provide a certificate of registration as an individual entrepreneur.
• If your organization was opened earlier, you may be asked to provide a certificate of no debt. (You can use the last balance sheet that was submitted to the INFS, with the signature of your inspector.)

After checking the package of documents you have collected, you will be invited to the Tax Inspectorate to register the cash register. This process takes place at the tax office, with the participation of a technician from your technical service center.

During this visit, you must have an application in hand with a request to register your cash register, as well as the technical data sheet of your device and the KM-8 log. In order not to be refused by the tax authorities to register a cash register, it is mandatory to appear at the appointed time.

Registration of a used cash register

By law, it is allowed to use used cash register equipment. You can purchase it at the Technical Service Center. Thus, you can register with the tax service much faster. If you purchase the device from third parties, you will need to deregister the cash register, because it was registered to another owner and only after that, start preparing documents for the tax office. To deregister cash registers, you must collect the following package of documents:

• application in the form KND 1110021;
• Cash machine;
• extreme Z-report;
• Information about the absence of debt.

After deregistration of the device, it should be sent to the central service center, attaching documents to it.

The subsequent steps are similar to registering a new device.

By purchasing a cash register from a central service center, a maintenance agreement will also be concluded with you, and the package of documents mentioned above will be prepared.

Important! The CCP is operated, according to the law, for 7 years from the date of its registration.

Deadlines for registering a cash register with the tax office

After a preliminary inspection of the cash register by an inspector, the data on the cash register is entered into the accounting book maintained by the tax office. A note about the successful registration procedure is entered into the cash register passport, after which the applicant receives back the entire package of documents, as well as an accounting coupon, an equipment registration card and a certified journal of the cashier-operator.

If all requirements are consistently met, the registration procedure usually takes no more than 5 working days, although in fact it can take two weeks.

Registration of CCP is currently free of charge.

Cost of registering a cash register for an LLC

Some organizations, in order to speed up the process, use services for urgent registration of cash registers. Such companies will register your cash register in 1-2 business days. Estimated cost 1500-2500 rubles. It depends on whether the customer will participate in the registration procedure, or whether a third-party company will independently contact the INFS. In case of registration of several cash registers, the cost can be reduced by half.

Can an LLC not register a cash register?

You cannot use an unregistered cash register. But, there are categories of organizations that may refuse to use cash registers. (All organizations that receive profit in cash, such as online stores, or LLCs and individual entrepreneurs engaged in retail sales in densely populated regions, are required to register CCP).

In addition, LLCs and individual entrepreneurs engaged in the sale of alcoholic beverages in remote areas where there may be problems with electricity have the right to refuse to use cash registers, subject to reporting on UTII.

Firms carrying out their activities under a simplified tax regime (simplified taxation regime), or organizations that were registered before 2014, can also refuse CCT. However, this is only possible if they provide services to the public that are not related to retail trade.

Consequently, not only tax authorities, but also taxpayers can decide whether to use cash registers or not, if such a choice is legally provided.

Let's summarize. There are two categories of organizations that have the right to refuse to register cash registers - these are entrepreneurs conducting retail trade in problem regions and those who use exclusively non-cash payments when making payments.

Fines for not having a cash register

In the case of using an unregistered cash register, a very significant fine will be imposed on the owner of the enterprise and the cashier. Organizers risk being fined from 30 to 40 thousand rubles, and cashiers from 3 to 4 thousand rubles.

Registration of a cash register is a mandatory procedure, accompanied by the conclusion of an agreement with the central service center, as well as the subsequent submission of a package of documents to the tax service.

Organizations may refuse registration if they use equipment that is not included in the state register or if an incomplete package of documents was provided.

A cash register, 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 equipment. At the same time, it is not enough to simply buy a device and install it at a retail outlet. KKM must be “put into legal circulation” by registering with the tax office. Step-by-step instructions for registering a cash register with the tax office will help you, 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 purchasing and registering a cash register with the tax office, you need to understand whether you really need this device. The use of fiscal equipment is regulated by the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” No. 54-FZ, which was adopted back in May 2003.

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

Exceptions:

1. Legal entities and individuals (IP) applying a single tax on imputed income (), and entrepreneurs cannot do without using a cash register. However, at the request of the client, they are required to issue a document confirming the receipt of cash. It can be a receipt or sales receipt.
2. Legal entities and individuals who provide services to the public have the right not to use cash registers. Instead of a cash receipt, they are required to issue clients a corresponding document on a strict reporting form (SSR). 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 tax system and at the same time do not have the opportunity to use cash register in certain types of activities (see table).

Everyone else can’t do their work without using cash registers.

Not every cash register can be used when running a 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 register equipment used by organizations and individual entrepreneurs. The second is focused on credit organizations and is formed on the basis of data from the Central Bank of Russia.

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

1. Buy a new cash register. You won't be able to do this in a computer store. Trade in fiscal equipment is carried out by organizations approved by the State Expert Commission on Cash Register. These same companies provide mandatory technical 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. Cash register models print a different set of details on receipts, so choose the one that suits your type of activity. Information about what a specific cash register prints on a receipt is contained in the State Register of the Tax Service.
2. Buy a used cash register. 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 should not exceed 7 years, it must be the previous owner of the tax office and must have a new fiscal memory unit - EKLZ (electronic control tape protected).

Which option to use is up to you to decide; the law does not prohibit using a used device. “Used” cash registers are sold in the same companies as new ones.

After you have decided on the model and purchased it, you need to enter into an agreement with a specialized company for the maintenance of the device. The validity period of such a document is usually one year. Cash register sellers almost always have technical service centers (TSC). The center’s specialists must paste a holographic “Service” sticker on the cash register and issue a second copy of the service agreement. Important: without this document it will not be possible to register the device with the tax authorities.

Let's legalize the device

Purchasing a cash register and concluding a service agreement with a specialized company is only half the battle. KKM cannot yet be used at this stage.

The next important step is to register the fiscal machine with the tax office. Using a cash register without registration can result in serious fines.

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

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

You need to provide the following documents to the tax office (which one we have already figured out):

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

Tax officials simply do not have the right to demand other documents. If for some reason you cannot personally provide an application and other documents to the tax office, you can send them by mail, through the tax office website or the government 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 register machines with the tax office is very often provided by sellers of relevant equipment.

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

Fiscalization is carried out in the presence of you or your representative, an employee of the central service center and a tax inspector.

The finale of the action will be an act in form KM No. 1 (on transferring the readings of summing cash counters to zeros 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 service center where you are served.

The tax office will give you a KKM registration card - an important document. All data or changes thereto will be entered into it in the future (registration address, owner, deregistration, transfer to reserve). If you buy a used car, the KKM card must be given to you by the previous owner. In some situations, a document may be damaged, damaged or lost. In this case, the tax authority that registered the cash register is obliged to issue a duplicate card. This does not entail any penalties from the fiscal authorities.

Typically, all documents for cash registers are issued 3 days after the procedures. But this period may be longer. It all depends on the workload of the Federal Tax Service employees. Having received the papers in your hands, you can put the cash register into operation.

What are the dangers of the “left” cash register?

The fine for working without a cash register (clause 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 stamp, for individual entrepreneurs (IP) is from 4,000 to 6,000 rubles, for organizations (LLC, JSC, 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 measure as a “warning”, so the first time you may be forgiven.

In addition to the most popular ones, tax officials regularly find 12 more types of violations of cash register use (see table).

List of violations of the law when using cash registers:

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

A little about innovations

Tax authorities do not stand still and do not shy away from the use of high technology. 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 tax authorities via the Internet.

Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to 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 unnecessary. Large retailers took part in the experiment: Azbuka Vkusa, M.Video, Perekrestok, Metro Cash and Carry.

Officials came to the conclusion that the experiment was a success and from April 2016, entrepreneurs can voluntarily switch to online cash registers. A bill has been submitted to the State Duma that will oblige all businessmen to use such devices as early as 2017. Although it is unknown whether deputies will accept such a law.

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