Do I need to deregister old cash registers. We remove the cash register from the register in the ifs: general procedure and nuances

The presence and operation of a cash register is one of the prerequisites for retail trade in our country. In addition, a cash register, or KKM (cash register), can greatly simplify the procedure for controlling the circulation of goods. Each such cash register must be registered with the tax service. If for some reason an entrepreneur ceases to be engaged in his activities, then he must deregister the KKM, since there is a risk that someone else can use this device and, thereby, affect the credentials.

When may it be necessary to deregister KKM?

1. Termination of business activity - liquidation of a legal entity, closure of an individual entrepreneur.
2. Replacing a cash register, for example, with a new model.
3. Sale of a cash register or its gratuitous transfer, as well as rent to another organization or individual entrepreneur.
4. The cash register used by the entrepreneur is outdated and deleted from the state register of cash registers. It should be noted that the service life of KKM from the beginning of work is a maximum of 7 years.
5. KKM is no longer operated, however, it is in the public domain for other persons, for example, employees of the enterprise.

Special nuances

Despite the fact that there is a certain regulation of how the cash register is deregistered, it is still recommended to first clarify all the details with the tax office, which includes the activities of this organization, where you can simply call. For example, some inspections require not only the removal of a fiscal report, but also the mandatory presence of a fiscal inspector. In this case, the reporting will have to be removed directly at the inspection, for which you need to bring a cash register with you.

Documents for deregistration of KKM

It is better to prepare them in advance so that upon arrival at the tax office you do not have to spend time on this. So the docs:

• Application for deregistration of KKM. The application form must be in the tax office.
• Journal of the cashier-operator (form No. 4-KM).
• Passport KKM.
• Cash book - for legal entities.
• Book of income and expenses - for individual entrepreneurs.
• Reports of the contents of the fiscal memory block, or in other words - the last check punched on the cash register.
• Act from the CTO (form No. KM-2).

Actions in the tax office

Deregistration with the tax office can be difficult because the mechanic is not always on site. In this case, it is advisable to call in advance and clarify the hours of his stay. You must bring a cash register with you.

When a cash register is deregistered, the tax inspector checks the data obtained in the fiscal memory report with those entries that are available in the Journal of the cashier-operator. As mentioned above, the fiscal memory report is carried out immediately, usually by a mechanic. By the way, this report can, if necessary, be carried out without the owner of the cash register or his authorized representative. Upon completion of the check, the tax officer gives permission to the mechanic to close the KKM memory block, which makes it impossible to break through cash receipts through this machine in the future.

The tax officer must transfer this memory block to the owner of the cash desk, and he, in turn, is obliged to keep it for at least five years. Why wait so long? The fact is that the cash register still remains in the ownership of its owner, but he, as unnecessary, can sell it, rent it out and even hand it over to the CTO commission. If the tax inspectorate is interested in carrying out long-standing operations and documents, the terms of which have not yet expired at the time of the conduct, the owner of the cash register provides the cash register memory unit for verification. In a word, a memory block is needed in case of a sudden cameral check.

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Detailed instructions for filling out the documentation below:

Not all organizations and individual entrepreneurs manage to survive in the current crisis. Often you have to abandon your own business and close the enterprise so as not to suffer further losses. However, deregistration of an LLC or individual entrepreneur is a rather troublesome business, especially if you were supposed to use a cash register by occupation.

Only the IFTS can remove cash registers. Therefore, you will definitely need to contact this authority at the place of registration with the necessary package of documents. Today we’ll talk about how to remove KKM from the register with the Federal Tax Service and what is needed for this.

What documents are required

The first step is to prepare the necessary documents. Without them, you will be denied the procedure for deregistration of cash registers. Fortunately, the package of papers is small. In particular, you will need:

1. An application in the prescribed form, which you can fill out at home or directly at the IFTS office.
2. Passport of cash register equipment.
3. The registration card of the device you wish to deregister.

This list of papers is complete. Nothing else is needed in this case.

If the documents for the CCP are lost, you will be refused, so in such cases you need to consult with the tax inspector.

Features of the procedure

It is important to know that the procedure for deregistration of CCPs is absolutely free. IFTS has no right to demand from you at least some money for this work. If you are required to pay a reward, this is a good reason to contact the relevant authorities and report illegal actions.

After the package of documents is collected, you will need to submit them. Do it in several ways:

• appear in person at the Federal Tax Service;
• through an authorized representative (an additional document confirming the authority of the person is required);
• send by registered mail;
• send by e-mail on the website of the Federal Tax Service or through the website of the State Services.

The administration of the Federal Tax Service is receiving and registering your appeal. Then the inspector is obliged to send the papers to the appropriate department. The maximum legal time limit for this is one business day.

If any error is found in the documents or you submitted an incomplete package, the inspector is obliged to notify you of this. Defects must be corrected no later than the next business day. Otherwise, the IFTS will send a refusal to deregister KKM to your name. The applicant must receive a notice of refusal no later than 5 working days from the date of application. In addition, employees of the Federal Tax Service may refuse the procedure if you made a mistake in the application or there are inaccuracies in filling out the accompanying documentation.

The range of opportunities for re-registration or de-registration of cash registers has expanded. This can be done during a personal visit to the tax office or online through the Personal Account on the IFTS website.

The Rustekhprom company offers services for re-registration or deregistration of the cash desk with the tax service. Our experienced specialists will perform this painstaking work for you in a short time.

The owner of the cash register may himself decide to deregister the cash register, or this may happen at the initiative of the Federal Tax Service.

The reasons for deregistration of KKM at the initiative of the owner may be as follows:

• transfer of cash register to another business entity;
• loss or theft of a cash register;
• failure of cash register equipment.

Reasons for deregistration of KKM at the initiative of the Federal Tax Service:

• detection of violations in the use of cash registers;
• expiration of the life of the fiscal drive.

The procedure for removing the cash register from the IFTS at the initiative of the owner

First of all, it is necessary to send an application to the IFTS in the prescribed form to deregister the online cash register. This must be done no later than the working day following the one in which the reason for the withdrawal appeared.

The application form and the procedure for filling it out are presented and described in the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected](Appendix No. 2 and Appendix No. 6).

To complete the application, you need to know:

• name of the company or full name of the individual entrepreneur who owns KKM;
• name of the KKM model;
• serial number of the product;
• in case of loss or theft of cash register, detailed information about the incident.

You can submit an application to the IFTS on paper, or online through the Personal Account on the website of the IFTS nalog.ru.

In many cases, it is also required to provide a report on the closing of the fiscal accumulator. A report on the closure of the FN should be generated when this component is changed or if it fails (if the technical feasibility remains). As a result of the report generation, the FN ceases to register fiscal transactions, but it is possible to read data on transactions made from its memory. To close the FN, you need to enter a special menu online KKM.

The card will include the following information:
• name of the company or full name of the individual entrepreneur;
• name of KKM;
• serial number of cash register equipment;
• date of removal of KKM from the register.

The procedure for deregistration of KKM with the Federal Tax Service on the initiative of the Federal Tax Service

In this case, it is not required to write an application for deregistration of KKM.

If the reason for deregistration of KKM was its improper use, re-registration can be carried out after the elimination of all identified violations.

If the reason for deregistration of the cash register was the expiration of the service life of the fiscal drive, within 1 month after the deregistration of the cash register, it is necessary to provide a report on the closure of the cash register, provide all the fiscal data recorded in its memory.

Re-registration of KKM

If you do not want the work of your cash register to be blocked due to the expiration of the service life of the fiscal drive, you must replace it in advance. However, this procedure will require re-registration of KCM.

To do this, you must submit an application for re-registration in the Personal Account on the website of the Federal Tax Service or in person at any branch of the Federal Tax Service. An application for re-registration is submitted in the same way as an application for deregistration of KKM no later than one business day after making changes to the KKM registration card. According to paragraph 4 of Art. 4.2 of Federal Law No. 54-FZ, the application must reflect the data submitted during the registration of KKM, which are subject to change. It is also necessary to generate a report on the closure of the FN and send it to the IFTS.

After checking the information provided, the tax service within 5 working days will send a KKM re-registration card to the Personal Account on the website of the Federal Tax Service or through the OFD. You also have the right to request a hard copy if required.

If it is necessary to re-register KKM, which operates in remote areas without the ability to connect to the Internet, as well as in the case of deregistration of KKM, it is necessary to provide the IFTS with the entire array of fiscal data with the FN along with an application for re-registration.

Whatever the reason for the need to re-register or deregister your cash registers, Rustekhprom will help you do this without errors and time costs.
Contact us!

Deregistration of cash registers and fiscal registrars in the tax authorities is carried out in the following cases:

• at the end of the service life;
• expiration of the period for applying the KKM model specified in the State Register of KKM used in the territory of the Russian Federation;
• reorganization of an enterprise (legal entity);
• changes in the legal address or place of residence of an entrepreneur without forming a legal entity, in which it is necessary to change the tax office;
• when changing the owner (owner) who used the machine;
• as well as in all other cases when the cash register is no longer in circulation in the organization - the owner.

The following documents are required for deregistration of KKM:

• statement;
• KKM registration card;
• register of the cashier-operator with a record of the total amount of revenue for the period of registration of the cash register or its operation;
• technical certificate;
• KKM removed from registration;
• power of attorney (if the organization is not represented by the head);
supporting documents for incorrectly printed amounts with attached receipts and buyers' applications for the return of the amount of money for low-quality goods (form No. KM - 3).

A sample application for deregistration of KKM is given in Appendix 17.

The tax inspector removes the report from the fiscal memory, as a rule, for the reporting period: month, quarter, year. The fiscal report can be complete or brief. Fiscal report data are compared with accounting and reporting data. This is done in order to determine the correctness of accounting for cash receipts by the owner of the cash register.

If the owner of a cash register does not deregister all of the several cash registers registered with the tax inspectorate, and the amount of the fiscal report from this cash register coincides with the total for the journal of the cashier - teller, then the tax inspector does not require the organization (entrepreneur) to remove fiscal reports from all registered KKM.

Deregistered cash registers must be in good condition.

Otherwise, they must be brought into working condition. Without fiscal reports, the tax inspector is prohibited from deregistering cash registers. In the event of a failure of the fiscal memory drive and the impossibility of establishing its content even at the stand in the central heating center, the owner of the cash register must provide control tapes.

After the KKM is deregistered, the tax inspector makes notes about the deregistration in the technical passport, the book of accounting for cash registers and the KKM registration card. In the journal of the cashier - teller, the readings of the fiscal memory are recorded. These data will be necessary for the owner of KKM when drawing up or filling out a declaration or other reporting accounting documents.

The KKM registration card with the application and fiscal reports remain in the tax office and are filed in a folder. This data is kept by the inspectorate for three years and then destroyed in the prescribed manner. The database also contains information about deregistration of cash registers. If necessary, in case of discrepancies between the data indicated in the fiscal report and the data indicated in the journal of the cashier - teller, deregistration of KKM is drawn up by an act in accordance with Appendix 18. The text of the act may change due to discrepancies and violations identified.

Deregistration of new cash registers that have the function of transmitting data to the Federal Tax Service online occurs by submitting an application through a personal account on the website of the Federal Tax Service or OFD, as well as by contacting the tax authority. You do not need to submit any documents, except for an application and a report on closing the fiscal accumulator, 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:

1. full name of the organization or full name of the individual entrepreneur;
2. TIN IP or LLC;
3. model and serial number of the unit;
4. the reason for deregistration of the cash register (in case of theft or loss);
5. 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);
6. 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.