The procedure for registering a cash register, the necessary documents. Registering a cash register

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 electronic form 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 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 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. This completes the registration of the cash register with the tax authorities.

Registration or re-registration of cash registers with the tax authorities is free of charge, in accordance with the procedure established in. In addition, to the extent that does not contradict the provisions, they apply (will cease to be in force on July 1, 2017), (hereinafter referred to as the Administrative Regulations) and Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2/152@ "".

To start working under the new rules, taxpayers need to purchase a cash register that meets the requirements for online cash registers, or upgrade an existing one. Only those users who use equipment that is incompatible with the new one need to purchase a new cash register. software and on which it is impossible to install a fiscal drive (FN). Information about the possibility of modernizing a CCP can be obtained directly from its manufacturer, or from an authorized center maintenance KKT (CTO).

If a CCP can be modernized, then first it must be deregister with the tax office.

Before contacting the tax office to register a cash register, the user of cash register equipment must first solve some technical problems. In order to start working with an online cash register, taxpayers need to enter into an agreement for processing fiscal data with a fiscal data operator (FDO) and ensure that the cash terminal is connected to the Internet. Please note that OFD does not have the right to refuse to conclude such an agreement with the user (). New order The use of cash register systems does not require, when registering a cash register, the mandatory submission of an agreement on technical support of the cash register equipment subject to registration with the technical service center.

Need an electronic signature?
Certification center GARANT
will help you select and purchase an electronic signature certificate for both a legal entity and an individual.

After concluding agreements with the Internet provider and OFD, you can proceed directly to registration procedures.

Previously, the procedure for registering a cash register required the physical presence of an entrepreneur at the tax office. Moreover, I had to visit the tax office more than once. Thus, when registering a cash register, it was first necessary to present it for inspection. Then, after filling out the necessary documents, you had to go to the tax office again to get a KKT registration card. Moreover, a year later it was necessary to bring the cash register to the inspection again in connection with the replacement of the EKLZ. Now all necessary registration actions can be carried out through the cash register account on the website nalog.ru, without the need to appear at the tax office in person. However, to do this, the user will need a strengthened qualified electronic signature. Access to the cash register account can be obtained through the personal accounts of organizations and individual entrepreneurs on the website of the Federal Tax Service of Russia (nalog.ru).

The procedure for registering cash register equipment is set out in.

If the user decides to register an online cash register remotely, he will need to send an electronic application to the tax office via the cash register account to register the cash register.

The application for registration of cash register equipment, regardless of the form in which it is submitted to the tax authority (electronic or paper), must contain the following information:

full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
User INN;
address (for payments on the Internet - the address of the user’s website) and place of installation (use) of the cash register;
name of the CCP model and its serial number;
FN model name and serial number;
number automatic device for calculations (in the case of using a cash register as part of an automatic device for calculations);
information on the use of a registered cash register in a regime that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form (if such a regime is applied);
information about the use of registered cash register equipment only when providing services (in case of registration automated system for BSO);
information on the use of a registered cash register only when making payments using electronic means of payment on the Internet (in the case of registering a cash register intended for use only when making such payments);
information on the use of cash register systems when carrying out the activities of a bank payment agent or payment agent, when accepting bets and making payments cash in the form of winnings when carrying out activities related to organizing and conducting gambling (in the case of registration of a cash register intended for use in carrying out such activities) ().

At the same time, the user, no later than one business day after submitting the application, must write in the FN using the cash register:

CCP registration number received from the tax authority;
full name of the user organization or last name, first name, patronymic of the individual user;
information about CCP, including FN.

After receiving the electronic application, specialists from the Federal Tax Service of Russia will, within one working day, check the serial numbers of the fiscal drive and cash register indicated in the application for their presence in the registers and send the user a registration number of the cash register, which will remain unchanged throughout the life of the cash register. Please note that a cash register, information about which is not in the register of cash registers, as well as a cash register that has a FN established and not registered in the register of fiscal drives, are not subject to registration.

The user, using the cash register itself or the computer-cash system that includes the cash register, must write this number, as well as other information specified by law, into the fiscal drive and generate a registration report, which will be sent by the cash register to the tax authority. The report can also be submitted on paper. All this must be done by the owner of the online cash register no later than one business day from the moment he receives the registration number of the cash register. And the date of submission of the report in electronic form is considered to be the date of its placement in the cash register account or its transfer to the fiscal data operator. As a result, information about a specific cash register and its user will be reflected in the cash register register of the Federal Tax Service of Russia (,).

Tax inspectors will enter the information provided by the user in the application for registration of the cash register equipment into the accounting journal and the cash register registration card ().

At the end of the registration actions with the cash register, the tax authority will send an electronic cash register registration card to the user. This document is generated in the form of a document signed with an electronic signature and sent by the tax authority to the user within five working days from the date of completion of registration through the cash register account or through the OFD ().

A user who has received a cash register registration card in the form of an electronic document has the right to receive a corresponding card on paper from the tax authority ().

Thus, now all registration actions can be performed remotely - without visiting the tax office directly.

Registration of CCP - this is one of the mandatory items compliance cash discipline for legal entities and individual entrepreneurs with cash turnover. By using CCP registration tax authorities gain the opportunity to control activities retail. The procedure has a number of features, which are the subject of our article.

What needs to be done before registering a cash register with the Federal Tax Service

Before registration of cash register In the tax authorities, a person who intends to use it must purchase cash register equipment from its manufacturer or from KKT technical service centers (CTS). In addition to selling cash register equipment, they provide technical support, adjustment, repair and consulting to clients. List of general suppliers cash register equipment established by the state expert commission. When purchasing a cash register, an agreement for the maintenance of cash register equipment can be concluded between the buyer and the seller at the same time.

After 02/01/2017, you can register with the Federal Tax Service only that cash register that meets the requirements of Art. 4 of the Law “On the Application of Cash Registers...” dated May 22, 2003 No. 54-FZ, updated in connection with the introduction of online cash registers. Its main differences from the previously used cash registers are that it:

connects to the Internet and ensures the transmission of sales information to the tax authority through the fiscal data operator in real time;
is able to make payments using bank cards;
has a fiscal storage of sales information that stores this data for a certain period and, like the cash register itself, is subject to registration with the tax authority;
makes it possible not only to print all created documents (including those stored in the fiscal storage device), but also to generate them in electronic form;
ensures the generation of documents with a specific (expanded compared to previously used technology) set of details, which are encrypted in a barcode.

The purchased cash register and the fiscal drive for it (to be replaced as it is filled with information) must be included in the relevant state registers. It is no longer necessary to have an agreement with the central service center for registration. But a mandatory condition for the use of online cash register systems is the conclusion of an agreement with the fiscal data operator.

Read about whether a “simplified” KKM is needed in the article “Is a cash register needed under the simplified tax system in 2017?” .

Registration of cash registers with the tax office

For CCP registration its user submits an application either on paper to any Federal Tax Service Inspectorate in the region, or electronically through the cash register office. In the latter case, the date of submission of this document coincides with the date of its placement in the office.

IN statement O registration of cash registers are indicated (clause 2 of article 4.2 of the law dated May 22, 2003 No. 54-FZ):

full name of the legal entity or full name of the individual entrepreneur;
address (for online payments - website address) and the place where the cash register will be used;
KKT model name and serial number;
name of the fiscal drive model and its serial number;
number of the automatic device used for calculations (if used);
information on whether the cash register will be used in a mode that does not provide for electronic transmission of data to the Federal Tax Service;
information on the use of cash registers only for the formation of BSO;
information on the use of cash register systems only for online payments;
information about whether the cash register will be used to perform the functions of a paying agent or to accept bets and issue winnings when conducting gambling activities.

The Federal Tax Service Inspectorate, having verified the legality of registration, assigns a registration number to the cash register and no later than the 1st working day following the day the document was submitted, transfers it to the user. Having received a registration number from the INFS, the user must, on the working day following the day of receipt of this number, enter it into the fiscal drive along with information about himself and the cash register used, generate a registration report and send it to the Federal Tax Service either through the fiscal data operator or through the cash register account .

The Federal Tax Service Inspectorate enters the information received during the registration process into the accounting journal and card CCP registration. The date the card is issued is considered the date of registration (clause 7, article 4.2 of the law dated May 22, 2003 No. 54-FZ).

How to fill out the application form for registering a cash register

Registration application forms, accounting books and registration cards were approved by order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. MM-3-2/152@. With the transition to registering only online devices, no changes have been made to them. Therefore, use this application form for online cash register for now impossible . On at the moment Only formats are available for documents submitted electronically.

Paper application for CCP registration filled out on 3 pages. Its form (with number 1110021) is used not only for registration of cash registers with the tax office, but also when deregistering or re-registering cash register devices. You can download the application form on our website.

Filling out the application form reminds tax returns, therefore, in practice it should not cause difficulties for accountants.

Who issues a sample card for registration of cash register equipment

Card CCP registration issued by the tax office after 5 working days (clauses 7 and 11 of Article 4.2 of Law No. 54-FZ dated May 22, 2003) from the date of filing the application for registration. It is sent to the user electronically through the cash register account or through the fiscal data operator and exists as electronic document, signed with an enhanced qualified electronic signature. If necessary, a user who has an electronic version of the card can receive it from the Federal Tax Service on paper (Clause 12, Article 4.2 of Law No. 54-FZ of May 22, 2003).

Making changes to the card CCP registration is carried out not only when changing the parameters specified during registration, but also when replacing the fiscal drive.

According to paragraph 1 of Art. 2 Federal Law“On the use of cash register equipment when making cash payments and (or) settlements using payment cards” dated May 22, 2003 No. 54-FZ, cash registers must be used in their work by both legal entities (LLC) and individuals(IP). Namely, those who sell their goods or services for cash.

Let's take a closer look at how to buy and how to register a cash register with the tax office.

First step: Buying a cash register

The purchased cash register must meet the requirements imposed on it by the Tax Service, defined in the RF Regulation No. 470 of July 23, 2007:

have a fiscal memory, a fiscal memory storage device, a control tape;

ensure printing of cash receipts;

ensure recording of information in fiscal memory;

have real time;

be provided with technical support;

have a passport of the established form;

have an identification mark of the established type;

have seal stamps of the established type.

Second step: Where to buy a cash register (KKM)

A cash register is purchased at a technical service center (TSC), and it will be serviced there in the future. This center will give you necessary documents for a cash register, which will later be needed to register it with the tax authority.

Third step: Which tax office should I register a cash register with?

Registration of an individual entrepreneur's cash register takes place at the individual's place of registration.

Registration of an LLC's cash register is carried out at the place of its actual location; if the legal address of the LLC differs from its actual LLC, then it is necessary to open a separate division under the LLC.

Fourth step: A selection of necessary documents to submit for registration of a cash register

Application in KND form N 111021, approved by order of the Federal Tax Service dated 04/09/2008. Submitted in 2 copies;

Power of attorney for a representative (if the general director will not register the cash register himself);

Lease agreement, if the premises at the place of registration of the cash register are rented. It is advisable to attach a letter of guarantee from the owner, the original and a copy of the document must be submitted;

Certificate of registration of title to the premises, if owned. The original and a copy are submitted in a bound, numbered form, on the back side of the last sheet there is the signature of the general director and the seal of your LLC;

Form KM-4 (cashier-operator’s journal). The original and a copy are submitted in a bound, numbered form, on the back side of the last sheet there is the signature of the general director and the seal of your LLC;

Form KM-8 (log book for calling technical specialists). The original and a copy of the document are submitted;

Technical passport of the cash register (it will be provided to you by the service center). The original and a copy of the document are submitted;

Agreement with CTO. The original and a copy of the document are submitted;

Holograms, they will be issued to the central service center.

Fifth step: Submitting documents to the tax office

After submitting a set of documents, the tax inspector will put a stamp in the cash register passport. And after five working days, he will issue you a card for registering your car. It must be stored together with the journal in the KM-4 form.

Calculation of the cost of services for registering cash registers

What needs to be done before registering cash register equipment with the Federal Tax Service:

choose the cash register model that is suitable for your activity. On your own or by contacting a specialized organization, for example ours. For individual entrepreneurs and organizations, online cash registers are the same.
enter into an agreement with a fiscal data operator (FDO) who has permission from the Federal Tax Service of Russia to process fiscal data (FDO register: kkt-online.nalog.ru). To conclude an OFD agreement, you may need an enhanced electronic qualified signature (UKES), or enter into an agreement with the OFD through its partner (for example, through us) without an electronic signature and receive a good discount.

The cash register is available, the contract in the OFD has been concluded. We submit an application to the Federal Tax Service in one of three ways:

through personal account taxpayer on the website nalog.ru. In this case, you will definitely need an enhanced qualified electronic signature (ECES), which is issued by certification centers with the appropriate license or their agents (for example, us). You will also need a computer with the necessary settings made on it, which meets the conditions for access to the taxpayer’s personal account (access conditions: lkul.nalog.ru/check.php).
through personal account on the OFD website. In this case, an enhanced qualified electronic signature (ECES) will also be required.
on paper to any of the Federal Tax Service inspections, regardless of the taxpayer’s registration address and the location of the cash register installation.

According to current legislation It is possible to register cash register equipment through the website of the Federal Tax Service of Russia, as well as with any tax authority on an extraterritorial basis, i.e. You can submit a paper application to any Federal Tax Service inspectorate, regardless of the taxpayer’s registered address and the location where the cash register is installed.

The application has been submitted. Notification of assignment of registration number has been received.

The received registration number, along with other details, must be entered into the cash register. No later than the next working day after the registration number is issued, activate the fiscal drive (FN) and print the cash register registration report.

when submitting an application through the taxpayer’s personal account on the website nalog.ru or OFD, the details from the registration report are entered in addition to the previously submitted application.
when submitting an application on paper, the registration report is submitted to the Federal Tax Service, which issued the notification of assignment of a registration number.

After automated check identical details in the application for registration with the details entered into the cash register, a cash register registration card is issued confirming the successful completion of the procedure or a notification of refusal if the data does not match.

If you receive a refusal, it is necessary to eliminate the discrepancy between the details in the cash register and the application; if this is not possible, replace the fiscal drive, reset the cash register settings to factory settings, fill out and submit tax service new statement.

By using our services, you will not receive a notice of refusal, only a guaranteed registration card.

The CCP registration card has been received. Online cash register registered with the tax service.

Upon completion of the procedure, you must enter information about the registered cash register in your personal account on the OFD website, as well as connect the cash register to the Internet at the installation site and check the connection with the OFD.