The procedure for registering an online cash register with the tax authorities is a step-by-step installation of an online cash register for registration with the tax office. Registration of cash register

All organizations and individual entrepreneurs selling retail for cash are required to use cash register equipment. According to Law No. 54-FZ of May 22, 2003, any cash register machine (KKM) is subject to mandatory registration in territorial body Inspectorate of the Federal Tax Service. Responsibility for violating this norm 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 in the range of 3–4 thousand.

You need to understand that cash machine– this is not just a machine that knocks out checks. KKM also maintains fiscal accounting, and all cash discipline trading enterprises is completely and completely regulated, starting from the moment of purchase of the equipment. This is where the process of registering a cash register machine begins for an entrepreneur.

Step 1. Purchase of cash register

Before purchasing a cash register, it is worth visiting your tax office. The fact is that you can only register a cash register from the list included in the State Register of cash registers. The purchased device must be equipped with an EKLZ (protected electronic control tape). To ensure that your choice is correct, it is better to check the list of approved brands and models of cash registers with the tax office at the location of the company.

Where can I get KKM? The simplest solution is to contact the CTO (certified center Maintenance cash register). Employees of such centers are usually aware of all the nuances and requirements of local tax authorities. They will prepare the cash register 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 device and its commissioning;
fill out the necessary papers (technical documentation for the cash register).

You can purchase equipment directly from the manufacturer and sign a maintenance agreement with him, but then you will have to service it there. It is not forbidden to buy a cash register from third-party companies and even from other companies, but in this case it is necessary to go to the central service center with the registration certificate to register the device and sign a service agreement. When picking up 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 the removal of the cash register from tax registration.

Step 2. Preparing documents

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

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

2. Documents for an 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. Agreements with the central service center:

for maintenance;
for commissioning;
stitched and numbered maintenance mechanic call log in the KM-8 form.

4. Documentation for CCP:

technical passport (filled out by a CTO specialist);
instructions;
KKM version passport and additional list for it;
passport for EKLZ;
holographic service mark (means visual control, pasted in the central heating center);
sealing stamps (4 pcs., issued at the service center);
invoices, receipts, etc., which confirm the fact of purchase of the cash register (this is not required, but may be requested).

Prepare all the listed documents in original and copies.

5. Cashier kit:

appointment order;
cash book(according to the KM-4 form, numbered, stitched, with the chief accountant’s certification and seal).

6. You will also need to take with you:

applicant's passport;
stamp (for legal entity);
power of attorney if it is not the head of the company who is sent to the Federal Tax Service, but his representative.

Since the rules in territorial inspections may vary, it is possible that the inspector will request a copy of the latest balance sheet or a certificate of absence of debts to the state. To avoid misunderstandings, it is better to clarify the list of all these documents in advance.

Step 3. Visit to the tax office

Before going to the tax authorities, you need to find out about the rules prevailing in a particular inspection. Registration of cash register machines with the tax office can be done either on a first-come, first-served basis (live or electronic), or 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 during the fiscalization procedure.

With a complete set of documents, the head of the organization or his deputy contacts the CCP registration department. The inspector, having examined the papers, sets a date for the fiscalization of the cash register (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 at the agreed time. Fiscalization is carried out in a tripartite composition: an inspector, an employee of the central control center, and a representative of the company.

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 central control specialist seals the case, fills out the KM-8 log and technical passport.

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

notes are made in the cash register register about assigning an identification number to the machine;
act on resetting the machine counters according to the KM-1 form;
trial check;
Z-report and fiscal report for 1.11 rubles;
ECLZ report for a similar amount.

If it is not a cash register machine that is registered, but a stationary one payment terminal, on-site fiscalization is carried out at the location of the equipment.

Step 5. Receiving a cash register 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 ultimately take to register a cash register machine with the tax authorities depends on the rules of a particular inspection. The registration itself takes 15–20 minutes; the rest of the time is taken up by queues and paperwork by a tax specialist. The official time frame within which the KKM registration card must be issued is 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, it takes at least one working week to resolve the issue with the cash register.

In case of urgent need, registration can be expedited through the central service center: usually technical centers provide a service for urgent registration of cash register equipment. As for the cost of registering a cash register machine, the main cost is the purchase of the device itself (from 10,000 rubles). An agreement with a central service center will cost 1.5–2 thousand rubles, which includes preparation technical documentation and magazines, a set of holographic stickers and a specialist visit to the tax office. If you entrust the registration of the cash register to the technical center engineers (without the presence of a company representative), the basic cost of the service can be safely multiplied by 2.

You carry out transactions with cash and non-cash means? Then cash registers are used. Let's consider what order should be followed when registering cash register machines in 2019.

Companies and individual entrepreneurs, when carrying out activities related to cash payments or accepting bank cards, must use cash registers.

General points

What is the essence of using cash registers? You need to understand this before maintaining cash discipline at the enterprise.

What it is?

A cash register is a tool that is used by government agencies to control cash flow, completeness and timely receipt of revenue by companies.

Such equipment is used to simplify the accounting of goods and control sellers. Cash registers are used to make payments for goods sold and services performed.

The main task is to fix on on paper. The cash register is an autonomous device on which cashiers enter the amount and punch checks.

KKM is not obliged to use such companies that are engaged in the following activities:

trading in a market, open area in a specially designated place (except for a kiosk, stall, store);
peddling from a tray;
sale of tickets, periodical literature;
trade in drinks on tap, fish, vegetables;
acceptance of glass containers and recycling of raw materials, etc.

The main criterion for exemption from the use of CCP is the lack of access to the electrical network to ensure the operation of the device.

For what purpose is it carried out?

Why is KKM registration necessary? Such devices are registered with the tax authority at the place where the company was registered. The process is mandatory.

The retail outlet is periodically inspected by representatives of government agencies to ensure the functionality of cash register equipment. If violations are recorded, the organization may receive a large fine.

KKM is registered to ensure that the enterprise will use serviceable models of equipment that comply with the approved rules.

The procedure for registering equipment is associated with drawing up maintenance contracts with the central service center. As a result, the machine is in good working order and undergoes systematic checks.

Legal regulation

The main law that regulates the use of cash registers is. In this regulatory document the obligation to use the calculations of devices included in the state register is prescribed.

The legislation establishes rules for accounting and servicing cash registers:

All equipment intended for cash transactions must have a fiscal memory. The state has created a special register, which reflects the cash registers that are allowed for use.

All models belong to some type and their area of application is indicated. Since the registry is constantly being updated, the first step before registration is to select suitable species devices.

The Federal Tax Service portal contains all the requirements for cash registers. These are the conditions:

The equipment must have a fiscal type of memory	It is necessary to have a case, the ability to print a receipt and control tapes
Data that passes through the cash register	Must not be adjustable
Information must be stored for a long time	Regardless of energy consumption
All data must be reflected unchanged	On cash receipts and control tapes
It should be possible to add features of the regime	Which indicates that it is impossible to correct the data entered using a payment card when paying in cash
It should be possible to retrieve information	What is reflected on control tapes and in the fiscal memory of cash register machines
There must be a clock	What does the real time on the check reflect?
It should be possible to enter	Information about users in the fiscal memory of equipment
The car must be in good working order	—
There must be a locking function	If there is no data on the fiscal regime on cash register tapes
Worth having	All Required documents etc.

Registration of KKM with the tax office in 2019

KKM must mandatory be entered into the register of servicing tax authorities.

Inspection structures have several information databases, one of which contains information about registered equipment, and the other contains lists of models that are prohibited for use due to obsolescence.

This means that at the selection stage it is worth clarifying such information so as not to purchase a prohibited device. Registering KKM in state register, reflect the following information:

brand;
manufacturer's name;
information about the possible software version;
activities;
tax regime;
maximum terms for initial registration.

If you want to register urgently, you should consider:

List of documents

When purchasing a cash register, you should present:

Full name or company name;
OGRN;
contacts.

To register a cash register, you need to prepare the following documentation:

Statement to the tax representative that he will carry out registration.
Certificate of registration with the Federal Tax Service.
A certificate stating that the property is used lawfully.
Certificate of registration with the Ministry of Natural Resources.
Lease certificates or proof of ownership.
Cash register forms.
Technical passport of the car that is being registered, with a stamp and signature (it is filled out by a representative of the tax service).
Acts that are drawn up before using the machine.
A journal that records visits by central service center employees.
Payment documents that confirm the purchase of cash register machines, payment of contracts with the central service center.
Sealed cashier's journals.
Reporting balances.

The person responsible for carrying out the procedure is a representative of the enterprise or its owner.

When purchasing a cash register and a journal used to maintain a cash register in the central service center, certain documents are prepared by the technical center:

The company must also have:

For individual entrepreneurs, it is mandatory to submit a certificate of registration as an individual entrepreneur. If such a person has a seal, it is worth taking it for registration.

Some tax authorities may require a document that will confirm the absence of debt.

Impostors are not required to register the device with the tax authority. The machine can be used without ECLZ. There will also be no need to provide the representative of the inspection authority with the cashier-operator’s log.

The main task of using technology is to supply data that can ensure the quality of internal accounting.
Often, a cash register without registration is configured to issue documents that are issued when making payments to citizens.

The check must contain the required details and must bear the cashier's signature. The registration process itself is no different. You will need to collect documents and enter into an agreement with the central service center.

The device can be registered by an entrepreneur or his authorized representative. In the first case, a passport is submitted, in the second, in addition to an identity card, you also need to have a power of attorney.

The Federal Tax Service will monitor whether the cash discipline of individual entrepreneurs is maintained correctly and whether the profits received are fully accounted for. Penalty imposed:

The application is drawn up in the form that is approved. It is submitted on paper, but can also be in electronic format.

If the car is not registered, it will separate division will not be able to use. Such conclusions are reflected in.

An offense occurs if a cash register is used that is registered with another legal entity. And by the way, when handing over the device structural unit, the enterprise must draw up an appropriate administrative act.

Representatives of the department can register the cash register using software for entering and generating a file in the format of transmitting information about the application for registration of the device.

As you can see, in order to carry out transactions using cash and payment cards without problems, it is imperative to have a cash register.

And for this, the device must be registered with an authorized authority, otherwise the equipment cannot be used. To make the procedure go faster, collect all the necessary information in advance. Next, follow the instructions.

From February 1, 2017, an organization (IP) obligated to use cash register equipment can only register with the tax authority (Letter of the Federal Tax Service dated 02.02.2017 N ED-4-20/1850@). That is, an electronic cash register, which automatically transmits information about the taxpayer’s calculations to tax authorities through a fiscal data operator. A list of such operators is posted on the website of the Federal Tax Service of Russia.

Registering a cash register with the tax office can occur in two ways. An application for registration of a cash register can be made (Part 1, Article 4.2 of the Law of May 22, 2003 N 54-FZ):

submit on paper to any tax office;
send to in electronic format through the Taxpayer Personal Account service on the Federal Tax Service website.

The second option is naturally simpler. As you understand, in this case there is no need to take any cash register to the Federal Tax Service (Letter of the Ministry of Finance dated December 2, 2016 N 03-01-15/71646). All you have to do is submit an application.

Registering KKM with the tax office via the Internet

If you have already concluded an agreement with the fiscal data operator and have connected your Taxpayer Personal Account, then in it you select the “Cash register equipment” tab, and then a link “Application for registration (re-registration)” will appear on your page. cash register equipment».

After clicking on it, in the fields that appear, you will need to indicate all the required information about the online cash register: address of installation (use) of the cash register, name of the installation location of the cash register, model of the cash register, etc. Based on these data, your application will subsequently be generated, which will need to be signed by a qualified electronic signature. Be sure to preview the final version and check the information provided therein.

After submitting your application you will receive from tax office registration number. It must be notified to you no later than the next business day. Then the registered device will appear in the register of your cash registers in your Personal Account.

Registration number you will need to enter it into your online cash register (how to do this should be indicated in the instructions for your cash register) and generate a registration report. From this report you will need fiscal sign, date and time. They will need to be indicated in your Personal Account. At this point, registration of the cash register with the tax authorities is completed.

According to new legal requirements, in Russia businessmen and entrepreneurs must have cash register equipment registered with the tax service.

We will tell you in detail how to register cash register equipment on the tax authorities’ website.

Cash register equipment must comply with the requirements and standards current legislation. The cash register must connect to the Internet, have modern software and be multifunctional and universal.

The Meta technical service center employs highly qualified specialists who will help you choose high-quality equipment for your type of business.

Stage 2. Modernization of the cash register

You can also modify your existing cash register model without buying a new one.

If you have not yet decided which option to choose, we recommend that you familiarize yourself with it. It will help you decide whether your cash register can be upgraded.

If you have any doubts, call the consultants of the Meta Center.

Stage 3. Registration and paperwork with the Federal Tax Service

Please note that the registration procedure applies not only to the new online cash register, but also to the updated old one. The modernization will still have to be confirmed.

The registration procedure can take place in different ways:

Personal appeal to the tax service. You will need to prepare a written application and documentation package before going to the inspection.
Registration of equipment through the Federal Tax Service website. You will need to register on the official website of the tax service and conduct transactions through Personal Area. Remember, you must have received UKEP (enhanced qualification electronic signature), otherwise it will not be possible to use this method.
. Usually this service is paid.
Registration of documentation through technical service centers. With this option, you will not need to deal with documents, since specialists will independently collect the necessary papers and send them to the Federal Tax Service. All you need is your consent to perform this service.

We will look at what documents are needed to register an online cash register in this article. Starting from July 1, 2017, you cannot use old cash registers! Those who are required to use cash register systems must work only with online cash registers. See how to start working with them.

Key points of switching to an online cash register

According to new edition Law “On the use of cash register equipment when carrying out cash cash settlements and (or) calculations using electronic means payment" dated May 22, 2003 No. 54-FZ, from July 1, 2017 only online cash registers will be used. Such cash registers transmit the necessary information to the tax authority via the Internet online. As of February 1, 2017, the tax office will register only online cash registers.

Taxpayers who are this moment are exempt from the obligation to use cash registers (UTII payers; individual entrepreneurs on a patent; persons using BSO) while they have the right not to use a cash register, but starting from July 1, 2018, such an obligation also arises for them.

And those who are obliged to use cash registers, but still work at old-style cash registers, need to either purchase a new online cash register before July 1, 2017, or, if possible, upgrade the existing one. Moreover, before the modernization, you should submit to the Federal Tax Service information about the readings of the control and summing cash meters taken from the cash register before the modernization (letter of the Federal Tax Service dated June 19, 2017 No. ED-4-20/11625@).

Read the article about what online cash registers are and how they work.

If you decide to purchase new cash register equipment, check whether it is included in the official register of cash register machines approved for use in accordance with the new legislation. This register is available on the tax service website.

It is also convenient to check whether the purchased model is in the register in the Federal Tax Service using the link.

What documents are needed to register an online cash register?

To register an online cash register, you need to send an application to the tax authorities. According to Law 54-FZ, the application for registration of a cash register must contain the following details:

user name (full name of the organization or full last name, first name, patronymic (if any) of an individual entrepreneur);
address and location of installation of the cash register;
serial number and model of the cash register;
serial number and model of the fiscal drive.

Depending on the planned direction of use of the online cash register, additional data is entered into the application, for example, if online payments will be made, then the website address must be indicated in the “Address” line. The corresponding lines are filled in:

when used as part of an automatic device;
when used by a paying agent;
when making payments on the Internet;
during peddling and delivery sales;
when used only for printing strict reporting forms.

The application form was approved by order of the Federal Tax Service dated May 29, 2017 No. ММВ-7-20/484@. You can download the form from us Online .

And one more thing: before contacting the tax authority with an application to register an online cash register, you need to decide on the OFD, since its data is also entered into it.

The application form completed on paper is submitted to the tax office. You can register an online cash register at any tax office, not only at the one where the organization itself is registered.

In addition to the application, the inspection will require the presentation of original certificates of state registration legal entity or entrepreneur (OGRN or OGRNIP), certificate of registration with the tax authority (TIN), documents for a cash register, seal (if the organization has not refused to use it), also do not forget to issue a power of attorney for the representative of the organization performing the registration procedure .

Registration of a cash register through the taxpayer’s personal account

The most convenient way is to register an online cash register through the taxpayer’s personal account. An enhanced qualified electronic digital signature will be required for registration.

Read how to get one.

If difficulties arise with registering cash register equipment, you can contact the fiscal data operator or the central service center. For a reasonable fee (and some even free), they will carry out the entire procedure for you.

What documents should I fill out when using an online cash register?

In general, the main types of documents issued by a cash register are preserved when using an online cash register. At the beginning of a shift, the “Start of Shift” report is also printed, and when closing a shift, the “End of Shift” report is also printed, but they will contain additional details regarding fiscal data.

The book of accounting for funds accepted and issued by the cashier (form KO-5) does not change its content and purpose - if you keep it, do it in the same order.

Significant modifications have affected the contents of the purchase receipt. It now contains more information. For example, a cash receipt issued by an online cash register indicates the address of the place of purchase. The new sample receipt must indicate the name of the purchase, its price, cost, discounts or surcharges applied, the total cost of the purchase, the rate and amount of value added tax, the method of payment (cash, non-cash), the tax system regime, etc. Fiscal indicators are also indicated in the purchase receipt.

Read more about what an online cash register receipt should look like.

As for indicating the name of the product (service, work) on the cash receipt, there are relaxations for individual entrepreneurs— according to the order of the Federal Tax Service “On approval of additional details of fiscal documents and formats of fiscal documents required for use” dated 03/21/2017 No. ММВ-7-20/229@ such indicators as name, price, quantity, payment method until February 1, 2021 Entrepreneurs using the simplified taxation system, USKHN, UTII, PSN may not indicate.

Read more about the product range at online cash registers here.

Under the new procedure, the buyer has the right to demand that cash receipt sent to him electronic form to his subscriber number or email, which one he will indicate. In this case, the email addresses of the buyer and seller will be entered in the electronic form of the check.

Online cash register provides for the following operations online and document printing: correction cash receipt, receipt return.

How to maintain cash documents. Document flow at online cash registers

The entry into force of the new version of Law 54-FZ on the use of online cash registers has significantly reduced the volume of document flow. The new cash register equipment transmits all the necessary information to the tax authorities online, so there is no need to maintain traditional unified forms of documents for accounting settlements using cash register systems.

Thus, there is no longer any obligation to fill out KM forms, because the data that is usually entered into KM forms will already be transferred online to the tax authority by an online machine. This means there is no need to duplicate information. This is clarified by the letter from the Ministry of Finance of Russia dated “On the application of the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”” dated September 16, 2016 No. 03-01-15/54413. For example, this applies to keeping a journal for the cashier-operator (form KM-4), which does not need to be filled out when making payments using online cash registers.

At the same time, the organization has the right to independently decide what documents it needs for online checkout. If you continue to fill unified forms documents provided for in settlements using cash register systems, this will not be a violation.

Cash documents for online cash registers, such as a cash receipt order, must be issued in the same order. When paying in cash in cash Using cash register technology, a cash receipt order is filled out at the end of the day for the total amount of revenue.

Accounting for the organization's main cash register must be maintained as before. As before, we write out all receipts cash orders, expense cash orders, we maintain a cash book.

Results

From July 1, 2017, only online cash registers will be used. In order to launch a new online cash register before the approved deadline, you need to have time to register it. Registration through the taxpayer’s personal account is convenient and quick way registration. When applying to the tax office with a paper application, it is first advisable to clarify with the inspectorate what form they will accept the application on and what documents will need to be submitted. If you encounter difficulties when registering a cash register, you can contact fiscal data operators or the central service center - they will easily solve your problems.