The procedure for re-registration of CCP
In order to make the necessary changes to the information that the user previously submitted to the tax office when registering the cash register, he must submit to the tax authority personally or through the cash register office on the nalog.ru website an application for re-registration of the cash register. Moreover, an application on paper, if necessary, can now be submitted to any tax office, and not only at the place of registration of the user, as it was before ().
An application for re-registration is submitted no later than one business day following the day of the change in the information entered in the register and registration card of the cash register. In this case, the application must contain the information that the user provided during the registration of the cash register, which are being amended ().
ATTENTION
If the old FN is replaced with a new one, for example, due to the expiration of the fiscal attribute key, the CCP will need to be re-registered. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).
After verifying the information provided, at the end of the registration activities with the cash register, the tax authority will send an electronic card for registering the cash register to the user. This document is formed in the form of a document signed with an electronic signature and sent by the tax authority within five working days from the date of completion of the re-registration through the CCP cabinet or through the OFD ().
ATTENTION
When re-registering in connection with the replacement of the FN and deregistration of the cash register equipment, which was used in the mode without transfer fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax office along with an application for re-registration or deregistration of the CCP on paper or through the CCP office. Date of submission of the report electronic form the date of its placement in the CCP office () is considered.
The user to whom the CCP registration card was sent in the form electronic document, has the right to receive an appropriate card on paper from the tax authority ().
The procedure for deregistration of cash registers
An application for deregistration of a CCP is submitted in the same manner as the cash register for registration or its re-registration ().
At the same time, CCP is subject to deregistration in the following cases:
- its transfer to another user;
- theft;
- losses;
- expiration of the fiscal attribute key.
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After transferring the cash register to another user, an application for its deregistration is submitted to any territorial tax authority in person or through the cash register office on the nalog.ru website no later than one business day after the transfer. In case of theft or loss - no later than one working day from the date of discovery of the fact of theft or loss.
However, in the event of the expiration of the fiscal attribute key in the FN, the CRE is deregistered unilaterally without the user's application. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that is stored in the FN used in the cash register at the time of its deregistration ( , ).
IMPORTANT
A CCP registered before February 1, 2017 is applied, re-registered and de-registered in the same manner until July 1, 2017. And after July 1, when it will no longer be possible to use the old equipment, it will be de-registered without notifying the owners (letter Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20 / 25616 "").
The following information shall be indicated in the application for deregistration of the CCP:
- full name of the user organization or last name, first name, patronymic of the IP user;
- User TIN;
- model name and serial number of the CRE copy registered with the tax authority;
- information about cases of theft or loss of cash registers (if there are such facts) ().
The Federal Tax Service of Russia clarified that the legislation does not provide for notification by the tax authority of CCP users about the removal of equipment from registration unilaterally. Accordingly, after July 1, when it will no longer be possible to use the old equipment, it will be deregistered without notifying the owners (letter of the Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20 / 25616 "").
Recall that if a cash register is found that does not comply with the requirements of the legislation of the Russian Federation on the use of cash register equipment, such equipment is subject to deregistration by the tax authority unilaterally without the user's statement about its deregistration. Re-registration of such cash register equipment with the tax authority is allowed subject to the elimination of identified violations of the requirements for such equipment (clause 15, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ "").
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We add that before July 1, 2017, all owners of cash registers must switch to online cash registers. The old-style cash desks can no longer be used in their activities ().
At the same time, taxpayers using PSN, UTII, owners vending machines and entrepreneurs providing services to the population will have to switch to online cash desks from July 1, 2018. This category taxpayers refers to persons who currently do not have an obligation to use CCP ().
In this article, we will look at how to deregister cash registers in 2020. We will figure out whether it is necessary to deregister KKM. Find out when to deregister. Let's analyze Required documents for removal.
Do I need to remove the cash register from the register and in what cases? This question is puzzled by many entrepreneurs and organizations using CCP. Today we will talk about the procedure for deregistration of cash registers: in what cases the cash register should be deregistered, what documents will be required for this, how to check the registration of cash registers with the Federal Tax Service. We will also consider in detail the typical situations of deregistration of cash registers and give answers to common questions.
Who is required to use KKM
According to FZ-54, sole proprietors and legal entities that make settlements with buyers and sellers both in cash and in non-cash form have obligations to use cash registers (KKM). In particular, business entities are required to have a cash register when:
- sale of goods (works, services) to organizations and the public;
- payment of funds in favor of the population and / or legal entities when purchasing goods / services;
- refund to the buyer in case of refusal of the goods;
- receiving money from the seller for the returned goods.
When to deregister KKM
In addition to the obligations to apply the CCP, the federal law No. 54 also regulates the mechanism for registering and deregistering cash registers. According to the law, you should contact the Federal Tax Service to deregister the CCP in the following cases:
- The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment for itself;
- The depreciation period of the CCP has expired. For each model of cash registers, its own period is set beneficial use. In the month following the depreciation expiration period (100% depreciation), the piece of equipment must be deregistered;
- IP (legal entity) ceased its activities. AT this case we are not talking about a temporary interruption in activity, but about its complete cessation (liquidation, reorganization, closure of an individual entrepreneur, etc.). If you have documents on the closure of the IP (liquidation of the legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
- The cash register was replaced with another model. If, for one reason or another, you decide to change KKM to another unit of equipment (for example, to more new model), then you should remove the old device from the register in in due course. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty cash register is deregistered, a new device is registered with the organization);
- KKT stolen. A mandatory procedure in case of theft of cash register equipment is deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
- Other reasons why further use of CCP is impossible. In the process of doing business, a business entity may have other situations in connection with which the use of cash registers is not possible. If there are objective reasons and supporting documents, the organization / individual entrepreneur should contact the Federal Tax Service to deregister the cash register.
We remove the CCP from the register: instructions and documents
Removal of cash register equipment from registration, as well as registration of a cash register, is carried out through the Federal Tax Service. Before applying to the tax office, you should prepare the following documents:
| No. p / p | Document | Description |
| 1 | Statement | The main document for deregistration of a CCP is an application. The document is drawn up on a form in the form KND-1110021, which is also used when registering a cash register. The following basic information should be filled in the form: Applicant's data (company name/full name of individual entrepreneur, TIN code, foreign economic activity code, place of registration, contact details); the code of the tax authority to which the application is submitted; a note on the deregistration of CCPs (code "2"); data on cash register equipment (model, serial number, data of the registration certificate, information about the place of registration); · information about the organization that performs the maintenance of the CCP (name, TIN code, date and number of the contract, data on the visual control tool). The document can be filled out by hand, as well as drawn up in in electronic format(on the website of the Federal Tax Service in your account). |
| 2 | registration certificate | When submitting documents for deregistration of a CCP, you must have a valid technical passport for the equipment that is planned to be deregistered. |
| 3 | Registration card | The original and a copy of the card issued to the entrepreneur / legal entity when registering the cash register is submitted to the Federal Tax Service. The document must be drawn up in the form approved by order of the Federal Tax Service of the Russian Federation No. MM-3-2 / 152 of 04/09/2008. |
| 4 | Cashier's Journal | The list of documents required for deregistration of a CCP includes the Journal of the teller, which is filled out on the basis of daily. |
| 5 | Account voucher | Before submitting the documents, contact the CTO where the cash register is serviced and request a copy of the registration coupon for the cash register for subsequent presentation to the Federal Tax Service. |
| 6 | Applicant's passport | When submitting documents, the applicant must have a passport with him: for an individual entrepreneur - an entrepreneur's passport, for legal entities - a passport of an authorized person who removes the equipment from registration. |
Having collected the necessary documents, proceed directly to the procedure for deregistration of the CCP:
Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the FTS body in which the cash register is registered. You can submit documents in any of the following ways:
- Personally go to the tax office and hand over the documents to the FTS specialist “in hand”. This method is reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial verification of documents and immediately indicate to you the presence of errors and inaccuracies;
- Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make an inventory of attachments, and then issue a letter with a notification. Having received the documents, the FTS specialist will put a signature in the spine of the letter, which will serve as confirmation of their receipt;
- Checkout electronic application. If you have access to the Internet, you can remove the cash register from registration without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.
Step 3. Consideration of documents.
The Federal Tax Service is given 5 working days to consider the application and deregister the CCP. During this time, an employee of the fiscal service must contact you to agree on the time and place of taking control readings from the equipment. On the appointed day, in the presence of you and a specialist of the Federal Tax Service, the CTO engineer takes the readings of the CCP. Also, an act is drawn up in your presence.
Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act drawn up in your presence, the Federal Tax Service enters into the database information on deregistration of the cash register. You are provided with a passport for a cash register and an accounting coupon for cash registers with marks from the Federal Tax Service on the removal of equipment from registration.
Typical situations
The most common situations for deregistration of CCPs are the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general order. At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.
Another reason for deregistration of cash registers may be the loss of documents for the cash register. In the general procedure, when deregistering a cash register, a business entity should restore the lost documents. If we are talking about the registration certificate and registration card of the CCP, then the individual entrepreneur / legal entity should contact the CTO to obtain duplicate documents. If the registration card is lost, this information should be indicated in the application. Since the second copy of the card is in the Federal Tax Service, where the application is submitted, it is not necessary to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to deregister the cash register on the basis of accounting data and daily Z-reports.
How to check the registration of KKM in the Federal Tax Service
How to deregister KKM: questions and answers
Question #1. IP Kukushkin submitted documents to the Federal Tax Service for deregistration of cash registers. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the FTS legal?
Answer: The requirements of the FTS specialist in this case do not contradict the current legislation. As a rule, tax authorities inspect CCP when taking control readings by a TsTO engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of a cash register directly to the inspection.
Question #2. IP Solovyov personally handed over to the Federal Tax Service a set of documents for deregistration of cash registers. What for Solovyov is confirmation of the acceptance of documents?
Answer: Having received the documents from Solovyov, the fiscal service officer can issue a receipt on receipt of the papers. If Solovyov draws up an application in 2 copies, then he can keep one of them (with a mark of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.
Question #3. LLC "Kashtan" has an old cash register, which is not used in the conduct of business. What documents need to be submitted to "Kashtan" to deregister the cash register?
Answer: Removal of old cash desks from registration is carried out in a general manner. The fact of non-use of the cash desk in activities is confirmed by the Journal of the teller and the Z-report taken by the employees of the TsTO.
Deregistration of new cash registers that have the function of transferring data to the Federal Tax Service online occurs by submitting an application through Personal Area on the website of the Federal Tax Service or OFD, as well as when contacting the tax authority. No documents other than application and closing report fiscal accumulator, you do not need to hand over to the IFTS.
Deregistration of an online cash register is easier than before when using cash registers without the function of transferring data to the Federal Tax Service.
If earlier it was necessary to collect a package of documents, involve the CTO and receive certain documents from them, now the process of closing the cash desk is limited to submitting an application to the tax authority with a report on closing the fiscal accumulator (hereinafter - FN).
Voluntary closure of cash registers from registration
At the initiative of an individual entrepreneur or organization, an online cash desk can be deregistered in the following cases:
- when transferring the cash register to another user;
- in case of theft or loss of cash registers;
- in the event of a malfunction of the device, which does not allow further operation of it.
Forced deregistration
The tax authority may unilaterally deregister CCPs in the following cases.
- The fiscal accumulator has expired.
If the tax office closed the cash desk due to the expiration of the fiscal attribute key in the FN, the cash desk user is obliged, within a month from the date of closing the cash desk, to provide the IFTS with all the fiscal data stored on the FN until the cash desk was closed.
- The cash register does not comply with the requirements of the current legislation.
This cash desk can be re-registered only after the elimination of violations identified by the tax authority.
Closing date for CCP
Voluntary closing of the online cash desk takes place no later than one working day from the moment of:
- transfer of the cash register to another user;
- loss or theft;
- failure.
Closing order
- Drawing up an application for deregistration of the CCP
What should be contained in an application for deregistration
The application must indicate:
- full name of the organization or full name of the individual entrepreneur;
- TIN IP or LLC;
- model and serial number of the unit;
- the reason for deregistration of the cash register (in case of theft or loss);
- data on the number of sheets of the application (001 - sheet, if the application is submitted by the head of the organization or individual entrepreneur personally, 002 - if his representative);
- information about the person submitting the application (full name).
Note: if an application for closing the cash desk is submitted by a representative, then it is necessary to fill out the second sheet of the document, where you need to indicate the name of the document certifying the authority of the representative.
Deregistration of the online cash register.
Figure No. 2. Application form for deregistration of the cash register. Source: website consultant.ru
At the end of KKM.
Figure No. 3. A sample of filling out an application for deregistration of a CCP.
You no longer need it - a registered cash register that has brought undoubted benefits to the company. You, or, or maybe the equipment simply fell into disrepair. Deregistration of KKM in tax office- it's pretty simple procedure, which will take a minimum of time and cost.
What documents are needed?
Withdrawal from tax accounting is usually done within one working day, and in some inspections of the federal tax service (IFTS) it takes 15-20 minutes. As a rule, the terms depend on the workload of specialists and the presence of a queue.
Removal of the cash register from the tax account is usually carried out within one working day.
The main thing in this case is to provide the fiscal authority with a complete list of documents:
- Statement of 2017, used to deregister KKM.
- This is the form KND-1110021 already familiar to you. Since 2014, the universal form has been used both for deregistration and registration of cash registers with the tax authorities. Filling out the form is not difficult if you carefully study the order of the Federal Tax Service of the Russian Federation of November 21, 2011 No. MMV-7-2 / 891.
- fiscal report.
- Registration card and passport of KKM.
- The passport.
The tax inspectorate cannot require other documents.
Necessary steps
The procedure for deregistration of KKM is as follows:
- Fill out the application form and call the engineer of the company that services your cash register. The specialist must remove the fiscal report.
- Take the package of documents to the tax office, which is your cash register. If you can’t visit the fiscal authority yourself, you can send the papers by mail, through the public services website or with a representative. In this case, a notarized power of attorney is required.
- Based on the results of consideration of the application, tax inspectorate specialists, in the presence of TsTO engineers, take readings of control and summing money counters and draw up an act.
- The tax authorities make an entry in the passport and the KKM registration card, then make an appropriate note in internal documents- KKM accounting book and registration coupon.
You may be refused to remove the cash register if the package of documents is incomplete or the forms are filled out incorrectly. If everything is in order after entering the data into the appropriate database, the cash register is considered closed.