Do I need to register the KKM? In particular, this applies to cases when

Many entrepreneurs, when carrying out their activities, make cash payments to enterprises and individuals. Accepting cash proceeds means using a cash register. But is it always needed? And when can you do without a cash register?

When can you work without a cash register?

The use of cash registers for cash payments is regulated Federal law No. 54 dated 05.22.03. It states that when paying in cash or by bank cards Sellers are required to use cash register equipment.

However, there are legally specified conditions under which cash machine may not be used.

1. When an entrepreneur provides services to the public, strict reporting forms may be used instead of cash receipts. But if the service is provided to a legal entity, it will not be possible to do without a cash register.

2. If an individual entrepreneur uses a system in the form of UTII, then he can make cash payments without using a cash register. But in exchange for a cash receipt, buyers must receive a document containing the following information:

  1. name of the form;
  2. number and date of operation;
  3. Full name of the entrepreneur and his TIN;
  4. name of goods, services, unit of measurement and quantity;
  5. Full name of the seller and his personal signature.
3. An entrepreneur can work without a cash register when carrying out activities such as selling newspapers, magazines, lottery tickets, selling securities, selling tickets to public transport, catering in schools, trade at fairs, acceptance of glass containers, sale of religious goods. Full list types of activities are specified in the Law “On the Application of CCP” (Article 2, paragraph 3)

4. If an entrepreneur operates in remote areas, he has the right to make cash payments without using a cash register. The list of such areas is determined by law.

Selecting a cash register and concluding a service agreement

When choosing a cash register model, you must be guided by information from the state register of cash register machines. If the selected model is not listed in the Register, then its use is prohibited.

You can familiarize yourself with the Register using reference information systems or on the official websites of Consultant Plus and Garant. Also on the body of the device there should be a holographic sticker “ State Register» indicating the current year, serial number and model name. If this information is not on the case, then such a device is prohibited from being used.

Having decided on the cash register model, you should enter into an agreement with a specialized company for technical support apparatus. Without a signed contract, register the device in tax office it won’t work, and working with a cash register without registration is equivalent to not using a cash register.

Registering the device with the tax office

After signing the contract for servicing the cash register, you must make an appointment at the tax office with the cash register registrar. If an entrepreneur uses an unregistered cash register, he faces tax penalties in the amount of 1,500 to 2,000 rubles.

The cash register should be registered with the inspectorate where the individual entrepreneur is registered. Documents for device registration can be sent with a valuable letter with a description of the investment, submit it personally or through an authorized representative. To register a cash register, you must submit the following set of documents:

  • application for registering a cash register. The application form was approved by Order of the Ministry of Finance dated 04/08/08 No. MM3-2/152. ;
  • technical passport of KKT;
  • technical passport of the fiscal memory device;
  • agreement for cash register maintenance with a specialized company;
  • TIN and OGRN of the entrepreneur;
  • power of attorney if documents are submitted through a representative;
  • identity document;
  • cashier-operator's journal. The magazine must be laced and numbered. It is purchased from the service organization upon conclusion of the contract.

The tax inspector conducts visual inspection device, then fixes the memory block and draws up a cash register registration card.

The safety of the CCP registration card throughout the entire period of use of the device is entrusted to the entrepreneur.

Reasons for refusal to register a cash register

Tax authorities may refuse to register a cash register if the following violations are noticed:
  1. submission of an incomplete set of documents for registration or documents are completed incorrectly;
  2. the cash register model is not listed in the Cash Register Register;
  3. the cash register model has been excluded from the Register, and the standard depreciation period has expired;
  4. technical malfunctions, lack of a seal, identification mark and holographic stickers “State Register” and “Service”;
  5. there is no agreement for technical support with a specialized organization;
  6. the applicant submits checks of control and fiscal reports, which are printed without a fiscal regime.

Re-registration of the cash register

If during operation the data that was provided when registering the device has changed, for example, the full name of the entrepreneur, the address of the actual location of the cash register, or an agreement has been concluded with another service company, then re-registration is required. This procedure must also be completed if you need to replace the fiscal memory unit.

When re-registering, the entrepreneur submits the following documents to the inspectorate:

  • application for re-registration of the cash register;
  • KKM registration card;
  • documents on the basis of which changes are made to the registration data.
It is also required to provide the inspector with the cash register itself to record memory readings. Documents for re-registration can be submitted in person or through an authorized representative. After re-registration, the tax office issues an updated cash register card.

Deregistration of a cash register

If the entrepreneur terminates his activities, or further use of the cash register is impossible, then it is necessary to deregister the device. To do this, the following documents are submitted to the tax office:
  • application for deregistration;
  • KKM registration card.
You also need to bring the cash register itself so that the inspector can take fiscal memory readings.

Thus, when accepting cash from customers, an entrepreneur must use a cash register. The legislation allows working with cash without a cash register under certain conditions.

Before using the device, you must conclude an agreement with a service company and register the cash register with the tax office. If you change your registration data, you need to re-register the cash register. If the activity is discontinued or the cash register cannot be used, it must be deregistered.

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, electronic cash register, which is automatic mode transmits information about the taxpayer’s calculations to the tax authorities through the 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 is possible (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 on your page there will be a link “Application for registration (re-registration) of cash register equipment”.

After clicking on it, in the fields that appear, you will need to indicate all mandatory information about the online cash register: address of installation (use) of the cash register, name of the location of installation 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 the application, you will receive a registration number from the tax office. 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.

The registration number will need to be entered into your online cash register (how to do this should be indicated in the instructions for the cash register) and a registration report will be generated. From this report you will need the fiscal attribute, 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.

The old procedure for registering cash registers was valid until 02/01/17. After this date, registration and re-registration of cash registers are carried out according to new rules. We will tell you how to register a cash register in tax, step-by-step instructions for carrying out this procedure, and new registration rules in this article.

New procedure for registering cash registers

According to paragraph 3 of Art. 7 of Law No. 290-FZ of 07/03/2016, companies and entrepreneurs had the right to register cash register machines in the old manner until 02/01/17. This procedure continues to be in effect until 07/01/17 in relation to re-registration, application, removal from KKM accounting, registered before 02/01/17. According to para. 13 clause 3 of the Decree of the Government of the Russian Federation No. 1173 of November 12, 2016 Resolution No. 470 will become invalid as of July 1, 2017.

When registering a cash register from 02/01/17, companies and entrepreneurs must have a concluded agreement for the maintenance of cash register equipment, concluded with one of the fiscal data operators. A list of such operators and their data is available on the Federal Tax Service website.

From 02/01/17 registration of old-style cash registers is no longer possible. It will not be able to be registered by entrepreneurs or companies that can use old-style cash register machines before 07/01/18 (UTII payers, individual entrepreneurs on the patent system, persons providing services to the public with the issuance of BSO). The only exception to this rule concerns remote areas without the necessary communications, included in the list approved by the regional authorities. In these areas, it will still be possible to use cash registers without the online data transfer function through the fiscal operator.

KKM registration procedure according to the new rules

As before, only cash register equipment included in the cash register register can be registered. The contents of this register can be found on the Federal Tax Service website.

To register a cash register, you need to complete the following actions:

  1. Apply for KKM registration to the tax office;
  2. Enter information about the cash register and its user into the resulting fiscal drive;
  3. Generate and send a tax registration report.

Submitting an application to the tax authority

An application for registration/re-registration can be submitted in writing or electronically. To do this, you can use the capabilities of your personal account on the Federal Tax Service website. The application for registration of cash register must indicate the following basic information:

  • information about the cash register user (full name of the company, full name of the entrepreneur, user’s tax identification number);
  • address (for online stores, the website address is indicated) and location of installation of the cash register;
  • information about the cash register (model, serial number);
  • information about the fiscal drive (model, serial number);
  • number of the automatic device for calculations (if used);
  • information about using the cash register in offline mode (if the cash register will be used without transmitting fiscal data through the operator);
  • information about the use of cash register only when providing services (in the case of registration of an automated system for BSO);
  • information on the use of cash register systems only for payments using electronic money via the Internet.

Entering information into the fiscal drive

After submitting the application, the tax authority assigns a registration number to the registered cash register equipment. It and other information about the cash register and the user must be entered into the fiscal storage no later than the day (working day) after the day the application for registration is submitted.

If a cash register is registered with the tax office for an LLC or other company, the following information is entered into the fiscal drive:

  • about the registration number of the cash register;
  • full name of the user company;
  • data on cash registers and fiscal storage.

If a cash register is registered with the tax office for an individual entrepreneur, the same data is entered into the fiscal drive as for a company, only instead of the name of the organization, the full name of the entrepreneur-user is indicated.

Generating and sending a registration report

After entering the specified data, the user generates a registration report and no later than 1 day (working day) from the date of receipt registration number KKT from the tax office transfers it to the tax authorities:

  • on paper;
  • through the cash register office;
  • through the fiscal operator.

2017 was a year of large-scale changes in tax legislation. The introduction of online cash registers into domestic practice is rightfully considered one of the most significant. Starting July 1, 2017, most of companies and entrepreneurs that provide services to the public must use new-style cash registers in their activities, which allow online transmission of information about completed sales to the Federal Tax Service. At the same time, it is possible not only to purchase new online cash register systems, but also to modernize old, previously used devices. For some categories of taxpayers, the need for the transition has already occurred, while others have the opportunity to postpone the registration of a new cash register until 2018. Let's look at how to register an online cash register, as well as how to deregister an online cash register if necessary.

Registration of online cash register since August 2017

Despite the novelty of the introduced technical solution, new-style cash registers require registration with the Federal Tax Service in the same way as their predecessors.

Until recently, companies were guided in their activities by orders of the Federal Tax Service No. MM-3-2/152 and No. MMV-7-2/891, which were declared no longer in force. As a result, they approved the Federal Tax Service Order No. ММВ-7-20/484 dated May 29, 2017 (hereinafter referred to as the Order), which was registered by the Ministry of Justice literally in August 2017. Finally developed Required documents, taking into account all the nuances of registering new cash registers. The procedure determined not only new forms of documents for registration and deregistration, but also new order their transfer to tax authorities. Companies and entrepreneurs need to use new samples starting from 08/21/17.

There are a lot of changes. Due to the fact that the new cash receipt is much more detailed, and there are innovations in the technical structure of the cash register itself, this is taken into account both in the application itself and in the order in which it is filled out. In particular, references to EKLZ (online cash registers do not have this tape), information about the passport of the technical device, as well as about the central service center have disappeared from the new statement. In this case, it is necessary to describe in detail in which cases the cash register will be used; the point that the cash register will be used via the Internet is separately taken into account. only for the provision of services, for retail trade, etc. IN mandatory You will need to specify the fiscal data operator. In general, the application form is simple and understandable; filling it out will not be a problem.

In accordance with latest changes The legislation provides for several methods available to payers for submitting documents for registration to tax control authorities, such as personal transfer (or through a representative), sending by mail or by electronic channels communications.

The first option is to fill out a paper application based on the tax authority’s sample and submit it to one of the territorial offices of the Federal Tax Service. The new application form was approved by the Order as Appendix No. 1.

In the case when the transfer of documents is carried out during a personal visit to the inspection, it becomes necessary to confirm the authority of the person providing the documents. Processing of documents received by Federal Tax Service inspectors must be carried out on the day of their submission. The tax inspector responsible for acceptance affixes a stamp and certifies it with his signature, which confirms the actual acceptance of the application.

Small companies, as well as geographically remote organizations, often turn to postal services when transmitting documents. You can send an application for registration of an online cash register by a valuable letter with a list of attachments.

Registration cards are issued only on the basis of a written request. You can also submit an application by mail, by visiting the Federal Tax Service in person or on the Federal Tax Service website.

If the documents are sent by registered mail, the application is considered received by the inspectorate on the day the documents are actually received by the tax authorities, about which an appropriate note must be made. The card must be issued in paper format no later than 5 working days from the date of receipt of the corresponding request by the Federal Tax Service.

A large-scale transition to electronic document management allows taxpayers to submit an application to the inspectorate and through Personal Area on the tax authority website. However, it is important to know that such an operation can be done electronically only with an enhanced qualified electronic signature.

Also an important condition, allowing the transfer of documents to the fiscal control authorities is the existence of an agreement with the fiscal data operator (FDO).

In some cases, the inspectorate may refuse to register a taxpayer. In practice, this situation most often occurs if the register does not contain information about the registered cash register or its fiscal drive, or the information reflected in the application is unreliable.

Deregistration of online cash registers

The need to deregister an online cash register arises in cases where, for example, it is lost. An application for deregistration of a 2017 cash register requires indicating two options for deregistration - in connection with its theft and in connection with loss. It is much less voluminous than the application for registration; it indicates the reasons that we mentioned above, the model, and the serial number of the cash register.

In the same way, you can submit an application to any branch of the Federal Tax Service in paper format or electronically through your personal account. For this purpose, the Order also prepared new forms of documents. The procedure for deregistering an online cash register using a paper application is similar to the registration procedure. The form of the document is approved in Appendix No. 2 of the Order.

A deregistration card is also issued upon request of the taxpayer. However, if the application was submitted electronically, then the withdrawal card will be sent to the taxpayer in his personal account.

Download new uniform Applications for registering cash registers and deregistering cash registers can be found below.

The new version of Law No. 54-FZ provides two ways to register a cash register with the tax office. But which one can you use to switch to online cash registers?

Find out the exact procedure for registering your online cash register with us!

How can I register a cash register?

On this moment There are 2 ways of registering cash register equipment:

1. New order

It is spelled out in Article 4.2 of Law No. 54-FZ (new edition dated July 15, 2016) and provides:

  • or filling out an application for on paper and its submission to any territorial tax authority. In this case, the registration card for cash register equipment will be issued at your tax office - at the place of registration of the enterprise;
  • or submitting an application through your personal account. At the same time, there is no need to duplicate the application submitted through this resource on paper. The personal account of the CCP is located on the website of the Federal Tax Service of the Russian Federation. In fact, it is integrated into the taxpayer’s Personal Account, and access to it is carried out automatically - when an organization or entrepreneur is authorized on the website. However, to perform registration actions you will need an enhanced qualified electronic signature (CES). Without it, no documents will even be accepted.

Video instructions - how to connect an online cash register in 5 steps:

2. The old order is possible until January 31, 2017

The previous procedure, which is prescribed in Law No. 54-FZ (as amended until July 15, 2016). This procedure is permitted by clause 3 of Article 7 of Law No. 290-FZ and is valid until January 31, 2017 inclusive. These rules were approved by the Government of the Russian Federation in Resolution No. 470 of July 23, 2007.

However, as stated by the territorial tax authorities:

  • According to the old procedure, which was in force until July 15, 2016, only old-style cash registers (not online cash registers) can be registered. And this can only be done until January 31, 2017 inclusive;
  • online cash registers and cash register models modernized for online cash registers are subject to registration under a new procedure. But it is worth remembering that from February 1, 2017, to register a cash register, you will already need an agreement with the OFD operator (clause 4 of Article 7 of Law No. 290-FZ). Until this moment, as stated by the tax authority itself and Law No. 290-FZ, registration of a cash register can be carried out without such an agreement. Moreover, the services of the OFD operator are paid. And so far their cost is approximately 3 thousand rubles per year.

On August 21, 2017, the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/484@ came into force"On approval of application forms for registration (re-registration) of cash register equipment and deregistration of cash register equipment, registration cards for cash register equipment and cards for deregistration of cash register equipment, as well as the procedure for filling out the forms of these documents and the procedure for sending and receiving the specified documents on paper" (LINK).

You can familiarize yourself with the Appendices to the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/484@ (word file).

The application form for registration (re-registration) of cash register equipment (form according to KND 1110061) is given in Appendix No. 1 to the Order of the Federal Tax Service of the Russian Federation.

The application form for deregistration of cash register equipment (form according to KND 1110062) is given in Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation.

The CCP registration card (form according to KND 1110066) is indicated in Appendix No. 3.

The card for deregistration of cash registers (form according to KND 1110065) is Appendix No. 4.

The procedure for filling out an application for registration (re-registration) of cash register equipment is described in Appendix No. 5.

The procedure for filling out an application for deregistration of a cash register is given in Appendix No. 6.

The procedure for filling out the cash register registration card form can be found in Appendix No. 7.

The procedure for filling out the card form for deregistration of cash register equipment is specified in Appendix No. 8.

The procedure for sending and receiving an application form for registration (re-registration) of cash register equipment and an application form for deregistration of cash register equipment on paper is given in Appendix No. 9.

Taking into account the fact that the actual delivery time for fiscal drives to the end consumer ranges from 30 or more, it will be useful for entrepreneurs to know the following information.

"... At the same time, the Federal Tax Service of Russia reports that in the presence of circumstances indicating that organizations and individual entrepreneurs have taken all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers (for example, they entered into an agreement with the manufacturer of fiscal drives for the supply of a fiscal drive ), then they are not held accountable (Interrelations of the provisions of parts 1 and 4 of Article 1.5, part 1 of Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The corresponding clarifications were given by the Ministry of Finance of the Russian Federation in letter dated May 30, 2017 No. 03-01-15/33121."

Online registration of a cash register via the Internet (via your personal account) - step-by-step instructions

To register a cash register through a personal account, the mere presence of an enhanced qualified electronic signature is not enough. Additionally, you will need certain information about the cash register itself and the procedure for its operation. If you don’t have the time or desire to understand this, you can use the registration service.

Download step-by-step instructions for registering cash register equipment on the website tax service nalog.ru in the fiscal data transfer mode can be accessed via LINK (PDF file).

Video - instructions for registering a cash register online on the official website of the tax service:

The process of registering an online cash register through your personal account consists of several stages, about which the following is already known:

This requires installation of software components or an electronic signature. You can download the software component from the link http://www.cryptopro.ru/products/cades/plugin/get_2_0

However, the service for providing an EDS key is paid. And on average, the price of such a service ranges from 2-3 thousand rubles per year. And you need to apply for the service to a special certification center (for example, SKB Kontur).

2 . After assigning an electronic signature to the taxpayer, he gets the opportunity log in to your personal account.

It is worth noting that a person other than the taxpayer himself can register a cash register. The main thing in this case is the taxpayer providing his identifying data (password, etc.).

3 . In your personal account an application for registration of an online cash register is completed.

To do this, in the “My cash registers” section, click on the link “Register cash register”

Be especially careful when filling out all fields of the application (we advise you to carefully double-check all entered data)

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To complete an application you will need to know:

  • addresses of installation (use) of the cash register;
  • names of the place where it will be installed;
  • serial number;
  • CCT models;
  • serial number of the fiscal drive;
  • fiscal storage models;
  • procedure for using cash registers - for working offline (this is for areas remote from the network), for working as part of an automatic device for calculations, for calculations via the Internet, etc. This can be indicated in the electronic application form itself, which provides an exhaustive list of conditions for using the cash register.

4 . After filling out the application signed with an electronic signature and is immediately transferred to the tax authority.

Video - step-by-step instruction for registering an online cash register in the personal account of the tax service and OFD:


5 . After that a registration report is generated.

And this is done by the owner of the cash register equipment himself in accordance with paragraph 3 of Article 4.2 new edition Law No. 54-FZ. In particular, the report includes the registration number of the cash register (it is assigned by the tax authority after submitting an application for registration of an online cash register), the full name of the owner of the cash register (his company name, and for entrepreneurs - his full full name). The generated report is transmitted either in paper form, or its content is transmitted through your personal account or through the OFD operator.

It is worth noting that after submitting an application (and not a report) to the tax authority for registering a cash register, a registration number for this cash register is assigned, which remains unchanged throughout the entire period of its operation.

6 .The registration report must be submitted to the tax authority no later than the next working day after the day of receipt of the cash register registration number (clause 3 of Article 4.2 of the new edition of Law No. 54-FZ).
7 . After receiving the registration report The tax authority checks all data, and based on its results issues a CCP registration card. After receiving this card cash register equipment can be used.

Video - step-by-step instructions for registering an online cash register on the website of the Tax Service of the Russian Federation through your personal account:

Registration of a cash register that has been modernized is carried out in almost the same order. The only thing - the process of deregistration of such a device is added.

And this can be done until January 31, 2017 inclusive (the tax authority itself insists on this period) according to the old procedure.

The old procedure was prescribed by the Ministry of Finance of the Russian Federation in order No. 94n dated June 29, 2012 “On approval of the Administrative Regulations for the provision of Federal Tax Service of the Russian Federation public services on registration of cash register devices used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation."

But in any case, you need to register the modernized cash register according to the new rules!

By the way, There is no need to present online cash registers to the tax authority to register them!