Kkm registration card. Procedure for registering cash register equipment

Now a little about the cash register registration card itself. This card is filled out by the tax inspector, after which it is endorsed by the head of the tax office. The form can be found in the third appendix to the Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards "

The tax inspector issues the entrepreneur not only a card, but also a passport for the cash register that is registered. The entrepreneur also receives a contract guaranteeing maintenance.

After all these steps are completed, the card must be in the place where the cash register itself is located (for the entire period of its operation). During registration, in the “Installation at address” section of the card, enter exactly the address where the machine will actually be used.

In cases where an entrepreneur plans to use a cash register on the road, next to the legal address, a special note must be made - “Field trade”.

In cases where, for one reason or another, the cash register needs to be moved to another place (to another address) in which the entrepreneur plans to continue his activities, these changes must be indicated on the card. In order for these changes to be made, the owner of the cash register must again contact the tax office where his application was previously filed. In the new application, in addition to information about the entrepreneur himself, you must also indicate the serial number of the cash register, the time of its registration, the nature of the changes, and the reasons why the cash register needs to be transferred to a new location. In the event that the device is planned to be transferred to a new location only for a specific period of time, this must also be indicated.

Lost KKT registration card

If you have lost your KTT registration card, you can get a duplicate from the tax office. To do this, the owner of the cash register must go to the tax office and write a statement there, which must include information about both the entrepreneur himself and the cash register. You must also indicate the reason why you need to obtain a duplicate.

Each entrepreneur, at the request of inspectors monitoring the use of the device, is obliged to immediately provide a KTT registration card. When the device is deregistered, the card must be returned back to the tax office.

Calculation of the cost of services for registering cash registers

When purchasing equipment from us, a discount on services is provided - 10% or more.
For some cash register models, the contract with the OFD is free for 1 year.
Check with our consultants.

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, 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 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.

Registration of an online cash register is one of the mandatory points of compliance with cash discipline for legal entities and individual entrepreneurs with cash turnover. By registering online cash registers, tax authorities have the opportunity to control the activities of retail businesses. 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 registering a cash register with the tax authorities, a person who intends to use it must purchase cash register equipment. Now this can only be an online cash register, that is, a 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 storage device for it (to be replaced as it is filled with information or expires) 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.

Find out where and at what price you can buy an online cash register.

Read about whether a “simplified” KKM is needed in the article “Is a cash register needed under the simplified tax system in 2019?” .

How to register an online cash register yourself with the tax office step by step

To register an online cash register, 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 the application for registration of cash register equipment, incl. 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 the cash register registration card. The date the card is issued is considered the date of registration (Clause 7, Article 4.2 of Law No. 54-FZ dated May 22, 2003).

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 dated May 29, 2017 No. ММВ-7-20/484@.

The paper application for registration of a cash register contains 10 pages. Its form (with number 1110061) is used not only for registering cash registers with the tax office, but also when re-registering cash register devices. You can download the application form on our website.

Filling out the application form is similar to tax returns, so in practice it should not cause any difficulties for accountants.

Who issues a sample card for registration of cash register equipment

An online cash register registration card is issued by the tax office within 10 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 an 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).

Changes to the cash register registration card are made not only when changing the parameters specified during registration, but also when replacing the fiscal drive.

Results

To register a cash register, the user can submit a tax application in the prescribed form on paper. You can download the form in our article. But it is more convenient to go through the registration procedure electronically through the personal account of the KKT user on the Federal Tax Service website.

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. It is necessary to purchase a new cash register only for those users who use equipment that is incompatible with the new 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 CCP technical service center (CTC).

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 (). The new procedure for using cash register equipment does not require, when registering a cash register, the mandatory submission of an agreement on technical support for 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 online payments – the address of the user’s website) and location of installation (use) of the cash register;
• name of the CCP model and its serial number;
• FN model name and serial number;
• number of the 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 on the use of registered cash register equipment only when providing services (in the case of registration of an 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 registers when carrying out the activities of a bank payment agent or payment agent, when accepting bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting gambling (in 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 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 CARD
CASH CONTROL EQUIPMENT No. ______

Application from the owner of the cash register to deregister it

I ask the Inspectorate of the Federal Tax Service of Russia No. ____ for Moscow to deregister the cash register equipment specified in this card. Readings of the operational and fiscal memory of the cash register are attached along with the report in form No. KM-2 (OKUD:0330102). I am familiar with the conditions and storage period of EKLZ, cashier-operator logs of the cash register deregistered. (If it is impossible to provide a cash register or any documents for deregistration, the head of the organization or individual entrepreneur must write detailed explanations).

Manager________________________________________________ date stamp signature

Note on replacing the fiscal memory block of cash register equipment:

Note on replacement of ECLZ of cash register equipment: