Registration of KKM IRS. How to register a cash register correctly

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 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 the 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 the fiscal drive, reset the cash register to factory settings, fill out and submit a new application to the tax service.

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.

Since the beginning of 2018, more than 1 million online cash registers have been connected in Russia. About 1.2 million more entrepreneurs received a deferment until 2019. However, it is better to think about purchasing and registering a cash register with the Federal Tax Service in advance to avoid haste and unnecessary expenses.

We will tell you how to register an online cash register with the tax office, as well as how to avoid unnecessary expenses (and even increase profits!) when automating your business.

54-FZ: use of online cash registers, deductions for purchases

According to 54-FZ “On the use of cash register equipment”, legal entities and entrepreneurs must send payment data to Federal Tax Service - with the help of fiscal data operators (FDO). For this, online cash registers are used - with Internet access and a fiscal drive (FN). As a result, transparency of payments is ensured, making it easier for the state to control business and collect taxes.

Important! Entrepreneurs with a patent and UTII can receive compensation for installing online cash registers (349-FZ). The benefit is provided in the form of a tax deduction in the amount of up to 18,000 rubles for each cash register.

Step-by-step instructions for registering an online cash register with the tax office

To register cash register equipment (CCT), you do not have to go to the tax office. The law provides two ways to register an online cash register with the tax office :

You can submit a paper application “the old fashioned way” to any territorial tax authority. However, this will require a lot of time.

You can register a cash register in your personal account on the website of the Federal Tax Service (FTS). In this case, you will need a qualified electronic signature (the cost of obtaining an electronic signature for registering online cash registers is about 1,500 rubles).

To save time, it is better to use online registration. Let's take a closer look steps to register on the Federal Tax Service website:

1. Contact an accredited certification center and obtain a qualified electronic signature. It is issued only in the name of an individual entrepreneur or the general director of a legal entity (there is a list of such centers).

2. Make sure that your online cash register and fiscal drive are registered in the Federal Tax Service register and are suitable for operation. You can check on the tax website service, for this you will need to indicate the model and serial number of the cash register and fiscal drive.

3.Connect the cash register to the Internet - wired or mobile.

4. Conclude an agreement with the selected fiscal data operator. The list of operators is presented on the tax office website. The cost of their services is on average from 2,500 rubles per year for one cash register.

5. Fill out the form in your personal account on the Federal Tax Service website. Within 5 working days, receive a registration card for cash register equipment, signed with an enhanced qualified electronic signature of the Federal Tax Service.

6.Print a fiscalization report at the checkout, transfer the data from the report to the Federal Tax Service through your personal account or through a fiscal data operator.

7.Check whether your cash register transmits OFD data. This can be tracked in your personal account on the OFD website.

Be careful when registering because some information cannot be changed if it is entered incorrectly. If incorrect information was provided, then regardless of the reason, the entire registration will have to be repeated. Moreover, in some cases, the fiscal drive will also have to be purchased again - the old one will no longer be valid. A fiscal drive with a validity period of 15 months costs from 7,000 rubles, for 36 months - from 10,000 rubles. Do not delay this process so as not to violate the registration deadlines.

That is why Most entrepreneurs do not register cash registers themselves and do not activate them, but order this service from service centers.

Leading developers offer “turnkey cash registers” at a competitive price. For example, when purchasing LiteBox smart terminals, you can use the cash register activation service, which includes connecting to a fiscal data operator, tax registration, fiscalization and employee training). Select a cash register for your business:

What not to do

Don't ignore changes in the law. The transition to online cash registers, according to 54-FZ, is mandatory for everyone, with the exception of just a few categories of business (trading at fairs and exhibitions, selling draft soft drinks and vegetables in bulk, shoe repair, school meals, etc.). Entrepreneurs and organizations subject to the exception may use online cash registers if they wish. The full list of exceptions is presented in 54-FZ, but for most enterprises the law is clear - an online cash register is necessary.

Please note that some entrepreneurs have been given a deferment: they do not need to connect cash registers in 2018, but by July 1, 2019, the automation requirement will apply to them. Who received the deferment:

entrepreneurs on UTII or a patent without employees in the field of catering, trade and vending;

organizations and entrepreneurs that provide services to the population.

For the lack of an online cash register, you face a fairly large fine (from 10,000 rubles for individual entrepreneurs, from 30,000 rubles for organizations). There are also fines for failure to issue a paper check or refusal to send an electronic check to the buyer (2,000 rubles for individual entrepreneurs, 10,000 rubles for organizations).

To protect your business from fines, you should carry out automation within the time limits established by 54-FZ.

Don't leave everything until the last moment.If you must connect an online cash register from July 1, 2019, then a suitable cash register must be selected and purchased in advance. This way you can avoid haste, understand the characteristics of online cash registers and train your employees how to work with new equipment. In addition, you have the opportunity to take advantage of advantageous package deals and save several thousand rubles.

How to use changes in the law to increase profits

You can connect a commodity accounting program to most modern online cash registers to automate all routine processes in trade. For example, the developers of LiteBox cash registers offer an inventory service that allows you to maintain inventory records, purchases, analytics, marketing, work with reports and documents, and remotely control the store from anywhere in the world. We bring to your attention some useful functions of inventory accounting:

Easily add products to the product range. After scanning the barcode, the program itself will find the product in the global directory (more than 700,000 items) and automatically create a product card.

Fast inventory.Accounting of product balances is carried out in real time; they can be grouped and uploaded into categories. As a result, you can carry out the reconciliation in parts without closing the store.

Automation of goods ordering and pricing. Program generates invoices for orders taking into account the speed of sales and receipt of goods. In addition, you can set a % markup or a fixed price for a product, a group of products, or different retail outlets. When accepting the goods, you will not have to enter the price manually - you will save time and avoid mistakes.

Remote control.Through your personal account, you can track the start and end time of your shift, the average check, how much money is in the cash register, the number of returns, and the activity of each seller from anywhere in the world.

Loyalty programs.The program makes it easy to manage promotions and bonus programs to attract customers.

Everything for working with EGAIS and FGIS “Mercury”.Stores that sell alcohol and agricultural products (meat, dairy products, etc.) can keep records in the Unified State Automated Information System (EGIS) and FGIS “Mercury” directly in the interface of the commodity accounting system. Accounting is automated, so you spend a minimum of time and comply with legal requirements. At the same time, modules for working with EGAIS and FGIS “Mercury” are included in the cost of the program, you do not need to pay anything extra.

By installing a smart terminal " Lightbox “With a commodity accounting system, you get the opportunity to automate trade at the level of a large retail chain and increase profits by an average of 5-15%.

Find out more about the checkout and inventory service " Lightbox" on the website!

Cash register equipment (CCT) used by organizations and entrepreneurs when making payments must be registered in the prescribed manner (Clause 1, Article 4.3 of Federal Law No. 54-FZ of May 22, 2003, hereinafter referred to as Law No. 54-FZ).

To switch to an online cash register, the user needs to check with the cash register manufacturer (or central service center) whether it is possible to upgrade existing cash registers. If it is impossible to modernize, then you should purchase new ones (letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-01-12/VN-38831). The further procedure will depend on whether a new cash register has been purchased or an old one has been upgraded; it is discussed in the table.

Let's take a closer look at the procedure for registering a cash register with the tax office. The main stages can be identified.

Stage 1. Submitting an application for registration of a cash register

Registration of cash registers is carried out with the tax authority. Organizations and individual entrepreneurs may, at their discretion, submit an application (clause 1, 10, article 4.2 of Law No. 54-FZ):

• to any territorial inspection in paper form (Appendix 1 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/484@);
• in electronic form through the cash register office. The application is signed with an enhanced qualified electronic signature. In this case, the date of submission of the application in electronic form is the date of its placement in the cash register office. The application format is given in the order of the Federal Tax Service of Russia dated April 12, 2017 No. ММВ-7-6/304.

The application must indicate (clause 2 of article 4.2 of Law No. 54-FZ):

• address and place of installation (use) of the CCP. If the payment takes place via the Internet, then you need to indicate the website address(es). If the payment is carried out by a bank payment agent (subagent) using an automatic payment device, you must indicate the address of its installation and the location of the cash register in its composition;
• name of the CCP model;
• serial number of the KKT model;
• name of the fiscal drive model;
• serial number of the fiscal drive model;
• in the case of using a cash register as part of an automatic device for calculations - the number of such device;
• information on the use of cash register systems in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator - if such a regime is applied;
• information about the use of cash register equipment only when providing services - if an automated system for BSO is registered;
• information on the use of cash registers only when making non-cash payments via the Internet - if a cash register is registered that is intended for use only in making such payments;
• information on the use of cash registers when carrying out the activities of a bank payment agent (subagent) and (or) payment agent (subagent), when accepting bets, interactive bets and paying out funds in the form of winnings when organizing and conducting gambling - if a cash register intended for use is registered in such activities;
• information on the use of cash register systems when carrying out lottery activities;
• information on the use of cash register devices with automatic devices specified in clause 5.1 of Art. 1.2 of Law No. 54-FZ, as well as the numbers of these machines. This standard deals with such activities as vending trade and transportation services using turnstiles.

The Federal Tax Service of Russia has the right to determine additional information that must be indicated in the application.

Stage 2. CCP registration report

It is necessary to write down in the fiscal drive (clause 3 of article 4.2 of Law No. 54-FZ):

• registration number of the cash register, which the inspectorate reports no later than the working day following the day of filing the registration application;
• full name of the organization or full name (if any) of the entrepreneur;
• information about cash registers, including the fiscal accumulator;
• other information necessary to generate a registration report or a report on changes in registration parameters.

After this, it is necessary to generate a registration report (a report on changes in registration parameters) and submit it to the controllers. This should be done no later than the business day following the day you receive the registration number from the tax authority. You can submit the report as follows:

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

The date of submission of the report in electronic form is the date of its placement in the cash register account or its transfer to the fiscal data operator.

If there is an error in the registration report and the user can correct it, then after generating the registration report, you can generate a report on changes in registration parameters and submit it to the tax office within the same time frame.

Stage 3. Registration of cash register

The tax office enters the information specified in the application for registration of the cash register in the cash register registration card and the accounting log. It is the date of generation of the cash register registration card that is the date of registration of the cash register. The inspection is given ten working days from the date of submission of the application for this purpose. Such a card is sent to the taxpayer in electronic form via (clause 7, 11, article 4.2 of Law No. 54-FZ):

• cash register office;
• fiscal data operator.

A taxpayer who has received a cash register registration card in electronic form has the right to receive such a card in paper form (Clause 12, Article 4.2 of Law No. 54-FZ).

The tax office will refuse to register a cash register if (clause 13, 17, article 4.2 of Law No. 54-FZ):

• information about the cash register (fiscal accumulator) is not in the register;
• if false or incomplete information is provided in the application for registration of a cash register.

July 1, 2017 is the deadline for most entrepreneurs to switch from regular cash registers to cash registers that transmit information to the Federal Tax Service online. Since the beginning of February, tax inspectorates have stopped registering old-style cash registers, it is impossible (control tape).

In this regard, the issue of registering online cash registers is very relevant for entrepreneurs and heads of organizations. Let's look at how to go through this procedure step by step.

Advantages of early transition to online cash registers

Despite the fact that businessmen still have time during which they are allowed to use their usual cash registers, they will have to obey the Federal Law of July 3, 2016 No. 290-FZ, which introduced significant innovations to the Federal Law of May 22, 2003 No. 54-FZ Federal Law regulating the use of cash register equipment.

Why is it better to take care of this issue in advance? Entrepreneurs who decide to modernize cash accounting in advance receive the following advantages compared to their less efficient colleagues:

• the “voluntary” period of innovation allows you to get a temporary head start for the preparation, implementation and establishment of new systems and operations;
• there is still no rush to purchase the necessary models of devices;
• If the service life of the next EKLZ is coming to an end, there is no point in buying new tapes, because they will soon no longer be used.

Modify or replace cash registers

Before moving on to the general modernization of cash registers, an entrepreneur needs to decide whether to purchase new models of cash registers or invest in the modernization of existing ones.

To solve this problem, it is necessary to consider existing models for their possible modernization. To do this, you need to check whether these models are included in the register of equipment that can be upgraded, and also clarify until what year their use will be legal. Based on the data obtained, a decision can be made on the advisability of modernization.

What to look for when choosing a cash register model

If management decides to replace cash register equipment, then it is necessary to consciously select models that will be as convenient as possible and meet the requirements of a particular organization. Important factors that may influence your choice:

• "patency"- a parameter of the device, which is influenced by the number of operations performed (for example, a supermarket cash register requires high throughput, but for a company selling services, this parameter does not matter);
• maximum number of checks issued per day- each model has its own recommended norm, the factor is related to the characteristics of the organization’s activities;
• check printing speed- depends on the required pace of customer service;
• possibility of automatic check cutting- important for high throughput and printing speed, practically unimportant for low machine load;
• cash register connection port- for some models, the port connector does not fit all computers; it is better to choose cash registers equipped with a USB port and cord;
• mobility or stationarity- sometimes mobile models are very practical when you need, for example, to go to an important customer yourself to conclude a deal, while it is more convenient to have a stationary model in the office in case another client arrives;
• Availability of the model from the supplier- all other things being equal, it is better to choose a more affordable model, the delivery of which will not have to wait long.

How to register an online cash register correctly

The procedure for registering new-style cash register equipment is regulated in Article 4.2. the above-mentioned Federal Law. The procedure has been “tested” by the Federal Tax Service and fiscal data operators. The law allows you to choose one of the methods convenient for the entrepreneur for this.

1. Fill out a paper application for registering a cash register, submit the document to any tax authority, and receive a registration card at the place of registration of the company (at “your” territorial tax office).
2. Submit an application electronically through your personal account on the official website of the Federal Tax Service of the Russian Federation. To do this, entrepreneurs need an improved electronic signature - ESP, without which no electronic documents will be accepted for consideration. This CEP will need to be formalized one way or another.

Is it possible to use the usual registration rules?

The law allows the use of the previous procedure for registering cash registers, prescribed in the old version of Federal Law No. 290, until the end of 2017. However, this procedure will be valid with some serious reservations, which are not directly stated in the legislation, but tax authorities pay attention to them:

• Only outdated cash registers can be registered before the designated time; new models are not accepted for registration according to the old scheme;
• cash register models modernized for online operation, as well as new models, will have to be registered according to the updated regulations.

NOTE! From February 1, 2017, in accordance with paragraph 4 of Art. 7 Federal Law No. 290, in order to register a new cash register device for fiscal registration, it is necessary to conclude an agreement with a fiscal data operator (FDO), whose services will be paid. You can choose one of several providers of such services on the website of the Federal Tax Service of the Russian Federation.

Step-by-step instructions for registering an online cash register

What you need to start registration

Successful fiscalization of a new or modernized cash control apparatus in a tax authority requires the presence of three mandatory components:

• a cash register of the appropriate type with an active fiscal drive (you need to know their numbers);
• concluded agreement with the fiscal data operator;
• CEP (qualified electronic signature): UEP (enhanced electronic signature) - for individual entrepreneurs and KSKPEP (qualified electronic signature verification key certificate) for legal entities.

FOR YOUR INFORMATION! If you find it difficult to determine the numbers of a cash register and fiscal drive, this information is contained in the passports of these devices, and is also displayed on the diagnostic receipt stamped on the cash register.

Preliminary procedures before registering a cash register

1. CEP. Checking the presence or issuing an electronic signature (ECS). A qualified electronic signature of the head of the organization is necessary to legalize a cash register, and not only. If you have already received it before, for example, with a 1C accounting license package, it will be quite suitable. If there is no signature, it must be completed.
2. Conclusion of an agreement with the OFD. You need to select 1 company providing fiscal data operator services from 5 recommended ones, the list of which is contained on the Federal Tax Service website, and conclude an agreement on the provision of services.

IMPORTANT! It is convenient to interact with operators using the electronic service “1C-OFD”, which is included in the set of services of the official contract. Then the responsibility for connection will be shared by the Competence Centers, which are official partners of the 1C system.

Registration using a paper application

The complexity of this registration method is that the application form has not yet been approved by the Ministry of Finance, and therefore is mandatory for use. However, some tax authorities recommend using the form and procedure proposed in the form of a draft in the Ministry of Finance of the Russian Federation. If an entrepreneur decides to use this particular method, he will need to follow the following steps sequentially:

1. Fill out the application form for registering the cash register in 2 copies. This is a rather complex process that involves correctly filling out data in several sections of the card. This needs to be done:
   • handwritten with blue or black ink or printed on a printer;
   • no gaps in any sections;
   • without correction, corrections;
   • on one side of a sheet of paper;
   • separately for each CCP unit.
2. The completed application is sent to the tax authority:
   • personally by a representative of an organization or individual entrepreneur (have with you a document confirming such authority);
   • by mail (with an inventory);
3. The tax authority registers the received application, returning one copy with the appropriate marks to the submitter.
4. Checking the data specified in the application by a tax specialist (if the information provided is unreliable, registration will be denied).
5. The tax office will issue a registration number assigned to the cash register.
6. The resulting digits of the number must be entered into the cash register in accordance with the manufacturer’s algorithm, after which the cash register will be able to print a registration report.
7. After completing registration actions, you can ask the tax authority in writing to issue a registration card (it will be printed and given to the applicant with the note “Copy is correct”).

Registration of cash registers using your personal account online

For many users, registering a new type of cash register via the Internet turns out to be more convenient than through a personal visit. As mentioned above, for this you need to have an extended version of the ESP (electronic signature). Registering a cash register on the corresponding page of the Personal Account of the Federal Tax Service website is not very difficult. This can be done not by the manager himself, but by any person on his behalf, who will have all the relevant data to fill out the necessary fields.

1. Authorization of the account user on the Federal Tax Service website. The first service of providing an electronic key is paid; it must be ordered at a special certification center. The electronic key will be valid for 1 year.
2. First you need to go to the page where you can register. To do this, on the main page, select “Accounting for cash register equipment.”
3. Click “Register a cash register”, and then select the item that allows for manual entry of the parameters of the registered cash register, namely:
   • cash register installation address;
   • the place where it will be installed (office, store, etc.);
   • cash register model (must be selected from the list provided, serial number must be indicated);
   • model of the fiscal drive and its number;
   • purpose of cash registers (for offline mode, for mobile trading, strict reporting forms, payment for Internet services, etc.);
4. Select from the list of fiscal data operators with whom the organization has an agreement.
5. Check the entered information, sign electronically and send the completed application.
6. Click the link “Information about documents sent to the tax authority”, select the registration number of your application (RNM) and then the “Complete registration” button.
7. Having received the registration number, you need to enter it into the cash register, as required by the manufacturer’s instructions, and print the “Registration Report”.
8. Enter the data from the printed report no later than the next day after receiving the number in the appropriate fields:
   • date and time of receipt of the fiscal sign (printed check report);
   • number of the received document;
   • fiscal sign (a unique registration number that will remain unchanged throughout the life of the cash register).

IMPORTANT! If the entrepreneur was unable to complete the fiscalization on his own (print a check report), you need to contact the technical support of the cash register manufacturer.

9. The registration card can be printed by opening the “List of documents sent to the tax authority” tab.

Features of registration on the cash register itself

We are talking about point 7 - the generation of a “registration report”, the data from which must be entered into the registration field no later than 1 day after receiving the fiscal attribute - registration number. The procedure may vary slightly depending on the CCP model; in case of difficulties, it is better to consult the manufacturer and follow its instructions. The usual procedure for printing the registration report is as follows.

1. On the cash register, select “Settings” from the menu.
2. Follow the items “OFD”, and then “Registration”.
3. In the “Registration” section, enter the following information:
   • Full name of the individual entrepreneur or name of the organization (exactly matches the registration data at the tax office);
   • place of settlement (address);
   • TIN of the organization or individual entrepreneur;
   • registration number of the cash register.
4. Indicate the system by which the organization is taxed.
5. Select from the proposed list the fiscal data operator with whom the agreement was concluded.
6. Check that all fields are filled in and click the “Registration” button.
7. The cash desk will print a check report, the data from which should complete the fiscalization of the cash register.

Registration of a modernized cash register machine

To register not a new, but a modernized cash register model, you need to follow any of the above schemes - “paper” or “electronic”. But before starting the procedure, one more preliminary step needs to be completed - to remove this device from the register on which it was previously registered (this must be done strictly before the end of 2017).

IMPORTANT INFORMATION! Presentation of the cash registers themselves during registration and/or deregistration is not required.

A new generation cash register has been purchased, an agreement has been concluded with the fiscal data operator - can you start working? No, first you need to register cash register equipment with the territorial tax authority. Only after this can you start trading and issue checks to customers. We will tell you how to do this quickly and at minimal cost.

The question “how to register an online cash register with the tax office” arises among businessmen immediately after concluding an agreement with a fiscal data operator and connecting new equipment to the Internet. After all, the cash register can start working only after receiving a unique number from the tax authorities. This procedure is necessary for each individual cash register; unfortunately, it will not be possible to register all cash registers in bulk. What is the procedure for registering an online cash register provided by the Federal Tax Service of Russia?

Three ways to register a cash register

There are only three options for legalizing a cash register at the tax service. Two of them are free, but require some effort from the owner of the equipment, the third costs money, but it is the simplest and fastest. Options for registering cash register online:

1. By submitting a paper application to the territorial body of the Federal Tax Service.
2. By submitting an electronic application on the official website of the Federal Tax Service.
3. Through the fiscal data operator.

When choosing the latter option, it is enough to inform the operating organization of your desire, enter into an agreement with it, pay about 3 thousand rubles and receive a registration number. No further action is required from the taxpayer himself. The first two methods will not cost a penny, but they will require more time. Let's take a closer look at them.

Paper application for registering a cash register

The main difference in KKT-online registration, which the new edition contains Federal Law No. 54-FZ, from the previous requirements is that the cash register itself does not need to be presented to the tax authorities. True, the old cash registers will still have to be deregistered. To do this, you must use a separate application form. In addition, the application for registration of cash registers (form KND 1110061) itself has changed, which has also become a separate document. In it, the Federal Tax Service introduced new sections, for example, for information about the operator of fiscal data, as well as about the features of using cash register equipment. The application should also indicate the exact address of the cash register in section 1.

Filling out this document is quite simple if you use a special machine-readable form. These documents have been approved by order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/. The blank application form looks like this:

Submitting an application to the Federal Tax Service will not end the matter. After receiving it, tax authorities must assign a unique registration number to the cash register and inform it to the taxpayer. After which he must connect his cash register to the Internet and generate an initial registration report, which will be sent to the Federal Tax Service through the fiscal data operator. Only after receiving such a report will the so-called fiscalization of cash registers occur, and the Federal Tax Service will issue a registration card for it. The paper form of such a card has also not yet been approved, although the electronic form is actively used. This can be explained simply - since the interaction between the cash desk and the Federal Tax Service takes place via the Internet, tax authorities believe that the taxpayer should use exactly this method. Therefore, in response to a paper application, an electronic card will most likely be sent. It is this document (even in electronic form) that certifies the legality of the cash register throughout the entire period of its operation.

From the moment the initial report is sent, the countdown for the functioning of the cash register begins. After all, if no information is received from the cash register within 30 days, it will be blocked. Therefore, keeping backup equipment in case the main one fails, as many store owners are used to, will no longer work. For this case, tax officials recommend purchasing and not registering a spare device. After all, the process of connecting it according to the new rules is not at all complicated and allows you to quickly connect the equipment to work.

Step-by-step registration of an online cash register via the Internet

Since the electronic option of registering cash registers, according to Federal Tax Service specialists, is preferable, a special service for registering online cash registers via the Internet has already been created and is successfully functioning in taxpayers’ personal accounts. Its creation and operating procedures were approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-6. It is noteworthy that in order to register a cash register in this way, a qualified electronic signature will be required. For those taxpayers who have it, the electronic signature key used to send reports is suitable. However, it cannot be cloud-based, but must be contained on physical media (flash drive or hard drive). Without such a key, it will not be possible to carry out the procedure, so you must take care of obtaining it in advance. Otherwise, you will have to use the services of a fiscal data operator for a fee.

We present to your attention step-by-step instructions in pictures on how to use the service:

STEP 1. You need to log into the taxpayer’s personal account and find the “Cash register equipment” section there. When entering this section, in the lower right corner of the screen you can see the inscription “Register cash register”.

STEP 3. In the window that opens, the system prompts you to fill out several fields. First of all, you need to indicate the address of the retail outlet and its type in the “CCP installation address” tab. In this case, the address must be complete. The user must independently enter the following data:

• region of the Russian Federation, city or municipality;
• Street;
• structure;
• office (if necessary).

The system will download the index automatically. After all the data has been entered, you need to click on the “Select” button to save the information in the system.

STEP 4. Selecting a cash register model and its serial number. To correctly indicate this data, you must carefully study the purchased equipment; the serial number can be found directly on its body or in the service information. The correctness of the number is of great importance.

STEP 5. The choice of fiscal storage model is carried out according to the same principle. The convenience lies in the fact that the system itself offers a list of devices included in the Federal Tax Service register and approved for use. Saving is done using the “Select” button.

If necessary, after selecting a financial fund, you need to note the special mode of using the online cash register:

• online store;
• delivery trade;
• peddling trade;
• online store;
• provision of services.

If the cash register is expected to operate in the normal mode, for example, stationary trading in a store, as in our example, then there is no need to install anything here.

STEP 6. Selecting a fiscal data operator. The name of the organization with which the agreement was concluded for the transfer of data from the cash register to the Federal Tax Service can also be selected from the proposed list. It is necessary to indicate the Taxpayer Identification Number (TIN) and then save the data.

STEP 7. Certification of the application with a qualified electronic signature. The completed form must be signed and sent to the Federal Tax Service. After this, the form submission process is completed.

STEP 8. Registration of an online cash register with the tax office via the Internet will be fully completed only after the Federal Tax Service receives information about receiving a form with a cash register registration number. After this, you will need to start working by generating a primary report and entering its fiscal data into the registration form.