Where to store the original KKM registration card. How to fill out the registration form

Cash register registration card issued to the taxpayer immediately after . It is accompanied by the seal and signature of the head of the tax authority and confirms the legality of the enterprise. In accordance with Law No. 54-FZ, the date of receipt of this document is considered the date of registration of new equipment.

Additionally, the owner of a registered cash register receives a technical passport, which indicates the individual number assigned to the equipment. The entrepreneur is also returned the originals of all documents submitted to the tax office.

How to fill out the registration form

Note!
If you need a paper copy of the card, you must personally contact the tax office at the place where the cash register is issued.

What to do when moving

When filling out the KKM registration card in the column "Installed at..." The location where the online cash register is used is entered.

Important to remember!
If it is intended to use a cash register on the road, then next to the legal address of the enterprise the mark “Field trade” is placed.

Re-registration is necessary if the taxpayer plans to trade in a new location. All movements are reflected on the form.

To confirm the change of address, the owner of the enterprise needs to contact the same branch of the Federal Tax Service where the initial registration of the cash register was carried out. In addition to information about the entrepreneur, the application must reflect the following information:

• serial number of the online cash register;
• vehicle registration date;
• the type of changes being made;
• reasons why the cash register address changes.

For reference:
if transfer cash register equipment It has temporary nature, last point it is not necessary to indicate.

What to do if lost

The CCP registration card is important document, which must accompany the equipment throughout its entire service life. Therefore, care should be taken to ensure its reliable long-term storage.

If the KKM registration card is lost, damaged or damaged, you can restore it in tax authority. Personal presence and a completed application requesting a duplicate are required.

The appeal contains information about the cash register and the personal data of its owner. The strict form of this document is not established by law. Therefore it will do free form application for the issuance of a duplicate of the cash register registration card, a sample of which can be downloaded from the link ().

As for punitive measures for the loss or damage of this document, you can rest assured: responsibility for offenses in the field of online cash registers is determined by two main documents: Tax Code of the Russian Federation (Chapter 16) and Code of Administrative Offenses of the Russian Federation (Chapter 14). The loss or damage of the card does not show any signs of violations regulated by the data legal norms, therefore penalties for responsible person not provided in this case.

The new version of Law No. 54-FZ provides two ways to register cash registers in 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 Personal Area KKT. 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, in order to fulfill 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 order 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 on 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.

Considering that real terms deliveries of fiscal drives to the end consumer range 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 the Russian Federation on Administrative Offenses).

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.

You can download step-by-step instructions for registering cash register equipment on the tax service website nalog.ru in the fiscal data transfer mode 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 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)

We'll tell you how to connect a cash register in 1 day!

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To submit an application to mandatory knowledge required:

• 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 all in the most electronic form statements containing 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 sent either to 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 registration number cash desks (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 register the modernized one cash machine In any case, it is necessary according to the new rules!

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

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(KKM) subject mandatory registration in the territorial body 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 a cash register is not just a machine that knocks out receipts. 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 ECLZ (protected electronic tape control). 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 service center ( 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:

• will establish 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 too. It is not forbidden to buy cash registers 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 an agreement for services. 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 (a means of visual control, pasted in the central service 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 certification inscription of the chief accountant and seal).

6. You will also need to take with you:

• applicant's passport;
• seal (for a 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:

• marks are entered into the journal KKM accounting about assigning an identification number to the car;
• 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 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. Official dates, in which the KKM registration card must be issued - 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.

When urgent need You can speed up registration through a central service center: usually technical centers provide an urgent registration service for 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 the preparation of technical documentation and magazines, a set of holographic stickers and a visit by a specialist 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.

KKT registration card.

Within five days after registration, the owner of the cash register is issued a cash register registration card by the tax office. But interaction with the Federal Tax Service does not stop there.
Sometimes an entrepreneur still has to remind himself...

This section describes several situations that require notification:

Changing the address of the cash register installation (moving a store or office)

In this case, you must collect the following documents:

• Cash register registration card

If you do not have time to prepare and submit documents, then you can entrust this task to us. By phone 775-88-50 we will answer any questions, come to you and pick you up Required documents, and after they are prepared by the Federal Tax Service, we will return them to your cashier according to the inventory.

Change of legal address along with a change of tax office

If you changed legal address(the official location of the head of the organization) and he ended up on the territory of another tax office, then you need to re-register yours.

In this case, you need to go through the following procedure:

Deregistration of a cash register from the tax office where you are deregistered. For this you will need:

• Properly completed ;

By calling 775-88-50, we will answer any questions, come to you and pick up the necessary documents, and after they are prepared at the tax office, we will return them to your cashier according to the inventory.

You can familiarize yourself with our services and prices.

Registering a cash register with the new tax office is similar to the initial registration of a cash register.

Change of legal address without changing the tax office

If you changed your legal address (the official location of the head of the organization), but remained in the territory of the previous tax office, then you need to make changes to the Cash Register Registration Card.

To do this, you need to collect the following documents:

• Cash register registration card
• Power of attorney for your employee (example)
• and take it to the tax office at the location of the LEGAL address.

You can check your tax office address

Five working days from the date of submission of documents, your authorized employee must pick up a new cash register registration card

If you do not have time to prepare and submit documents, then you can entrust this to us. You can familiarize yourself with our services and prices.

Change of owner of the cash register

When changing the owner of a cash register, you must go through the following steps:

Deregistration of a cash register from the Federal Tax Service, in which the former company that owned the cash register was registered.

for this you will need:

• No debt to the central service center;
• No debt to the budget and unsubmitted reports;
• Properly completed ;
• Form (Passport) of the cash register;
• Act on the transfer of the EKLZ memory block for storage (Act of transfer from the MaxMaster CTO)
• The presence of a mechanic at the tax office at the time you submit the above documents.

If you do not have time to prepare and submit documents, then you can entrust this process to us. By phone 775-88-50 we will answer any of your questions, come to you and pick up the necessary documents, and after they are prepared by the tax office, we will return them to your employee according to the inventory.

You can familiarize yourself with our services and prices.

Equipping a cash register with a new EKLZ memory unit

Registering a cash register with the new tax office is similar to the initial registration of a cash register.

Changing the name of the organization

After changing the name of the organization in the United State Register Legal entities, you need to make changes to your registration card.

To do this, you must submit the following documents:

• Cash register registration card
• Power of attorney for your employee (example)
• and take it to your tax office.

You can check your tax office address

Five working days from the date of submission of documents, your authorized employee must pick up a new cash register registration card.

You can entrust us with the preparation and submission of documents for any changes to the Cash Register Registration Card if you do not have enough free time.

We will answer any of your questions, come to you and pick up the necessary documents, and after they are prepared by the Federal Tax Service, we will return them to your cashier according to the inventory.

You can familiarize yourself with our services and prices.

Tax office errors
(!) Because of which it is necessary to change the ECLZ

In our practice of registering cash registers there was only one, but difficult case:

In 2008, the Federal Tax Service No. 46 issued individual entrepreneur Certificate of registration with an error in the TIN.

At the territorial Federal Tax Service, the inspector successfully accepted the documents from the client, and the mechanic entered the proposed Taxpayer Identification Number into the memory of the EKLZ cash register.

The error became clear only five days later, when the entrepreneur came to the tax office for the KKT registration card, when the inspector looked up the TIN in the database. And he just threw up his hands: “Change the ECLZ and come again...”

The culprits in this situation cannot be found, despite the obvious mistake of the inspector who issued the Certificate of Registration of the cash register, SO check carefully registration documents upon receipt of them from the tax office, as well as by comparing data in documents and on the website http://www.valaam-info.ru/fns/

Order registration of an already purchased cash register.

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 register 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 taxpayer personal account 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 that 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.

• 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 verification of the identity of the 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 a refusal is received, it is necessary to eliminate the discrepancy between the details in the cash register and the application; if this is not possible, replace fiscal storage, reset the cash register settings to factory settings, fill 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 equipment to 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.