Remove the cash register from registration. Deregistration of cash registers with the tax authorities

In this article we will look at how to deregister cash registers in 2018. Let's figure out whether it is necessary to deregister the KKM. Let's find out when to deregister. Let's sort it out Required documents for removal.

Is it necessary to deregister a cash register and in what cases? This issue puzzles many entrepreneurs and organizations using cash register systems. Today we will talk about the procedure for deregistering a cash register: in what cases a cash register should be deregistered, what documents are required for this, how to check the registration of a cash register with the Federal Tax Service. We will also consider in detail typical situations of deregistration of cash registers and provide answers to common questions.

Who is required to use KKM

According to Federal Law No. 54, individual entrepreneurs and legal entities that carry out settlements with buyers and sellers both in cash and non-cash have obligations to use cash registers (CCM). In particular, business entities are required to have a cash register when:

• sales of goods (works, services) to organizations and the population;
• payment of funds in favor of the population and/or legal entities when purchasing goods/services;
• refund to the buyer if the goods are rejected;
• receiving money from the seller for the returned goods.

When should you deregister a cash register?

In addition to the obligations to use cash register systems, Federal Law No. 54 also regulates the mechanism for registering and deregistering cash register equipment. According to the law, you should contact the Federal Tax Service to deregister the cash register in the following cases:

1. The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment in its name;
2. The depreciation period of the cash register has expired. Each cash register model has its own deadline. beneficial use. In the month following the depreciation expiration period (100% depreciation), the unit of equipment must be deregistered;
3. The individual entrepreneur (legal entity) has ceased its activities. IN in this case we're talking about not about a temporary break in activity, but about its complete cessation (liquidation, reorganization, closure of individual entrepreneurs, etc.). If you have documents on the closure of an individual entrepreneur (liquidation of a legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
4. The cash register has been replaced with a different model. If, for one reason or another, you decide to change the cash register to another piece of equipment (for example, to a more new model), then you should deregister the old device with in the prescribed manner. Also, the deregistration procedure is provided for cases of replacing faulty equipment with working equipment (the faulty cash register is deregistered, the new device is registered with the organization);
5. The cash register has been stolen. Mandatory procedure in case of cash register theft - deregistration of the cash register. The basis for removal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
6. Other reasons why further use of CCP is impossible. In the process of conducting business, a business entity may encounter other situations in connection with which the use of cash registers is not possible. If there are objective reasons and supporting documents, the organization/individual entrepreneur should contact the Federal Tax Service to deregister the cash register.

Removing cash registers from registration: instructions and documents

The deregistration of a cash register, as well as the registration of a cash register, is carried out through the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:

Having collected the necessary documents, proceed directly to the procedure for deregistering a cash register:

Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the Federal Tax Service with which the cash register is registered. You can submit documents in any of the following ways:

1. Go to the tax office in person and hand over the documents to a Federal Tax Service specialist. This method reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately point out to you the presence of errors and inaccuracies;
2. Send the documents by mail. You can send the collected package of documents by letter through the nearest Russian Post office. Before sending, make a list of attachments, and then issue a notification letter. Having received the documents, the Federal Tax Service specialist will put a signature on the spine of the letter, which will serve as confirmation of their receipt;
3. Submit an electronic application. If you have access to the Internet, you can deregister your cash register without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

Step 3. Review of documents.
The Federal Tax Service has 5 working days to consider the application and deregister the cash register. During this time, a fiscal service employee must contact you to agree on the time and place for taking control readings from the equipment. On the appointed day, in the presence of you and the Federal Tax Service specialist, the central control center engineer takes the CCT readings. Also, in your presence, an act is drawn up.

Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act, drawn up in your presence, the Federal Tax Service enters into the database information about the deregistration of the cash register. You are provided with a passport for the cash register and a cash register registration card with marks from the Federal Tax Service on deregistration of the equipment.

Typical situations

The most common situations for deregistration of a cash register is the cessation of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general procedure. In this case, an extract from Rosreestr on the termination of the activities of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for deregistration of a cash register may be the loss of documents for a cash register. In general, when deregistering a cash register, a business entity should restore lost documents. If we are talking about a technical passport and a cash register registration card, then the individual entrepreneur/legal entity should contact the service center to obtain duplicate documents. If you lose your registration card, this information should be indicated in the application. Since the second copy of the card is located at the Federal Tax Service, where the application is submitted, there is no need to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to remove the cash register from the register based on accounting data and daily Z-reports.

How to check registration of cash register with the Federal Tax Service

How to deregister a cash register: questions and answers

Question No. 1. Individual Entrepreneur Kukushkin submitted documents to the Federal Tax Service to deregister the cash register. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the Federal Tax Service legal?

Answer: The requirements of the Federal Tax Service specialist in this case do not contradict current legislation. As a rule, tax authorities inspect the cash register when control readings are taken by a central control room engineer. However, in exceptional cases, a fiscal service employee may require the presentation of the cash register directly to the inspectorate.

Question No. 2. Individual Entrepreneur Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of the cash register. What is confirmation for Solovyov that documents have been accepted?

Answer: Having received documents from Solovyov, the fiscal service employee can issue a receipt for receipt of the papers. If Soloviev draws up an application in 2 copies, then he can keep one of them (with a receipt mark, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question No. 3. Kashtan LLC has an old cash register that is not used in its business. What documents must be submitted to Kashtan to deregister the cash register?

Deregistration of new cash registers that have the function of transmitting data to the Federal Tax Service online occurs by submitting an application through Personal Area on the website of the Federal Tax Service or OFD, as well as when contacting the tax authority. There is no need to submit any documents other than the application and report on closing the fiscal drive to the Federal Tax Service.

Deregistration of an online cash register is easier than before when using a cash register without the function of transferring data to the Federal Tax Service.

If previously it was necessary to collect a package of documents, involve a central service center and receive certain documents from them, now the process of closing a cash register is limited to submitting an application to the tax authority with an attached report on the closure of the fiscal accumulator (hereinafter - FN).

Voluntary closure of cash registers from registration

At the initiative of an individual entrepreneur or organization, an online cash register can be deregistered in the following cases:

• when transferring the cash register to another user;
• in case of theft or loss of the cash register;
• if the device malfunctions, preventing its further operation.

Forced deregistration of the cash register

The tax authority may unilaterally deregister a cash register in the following cases.

• The fiscal accumulator has expired.

If the tax office has closed the cash register due to the expiration of the fiscal attribute key in the Federal Tax Fund, the user of the cash register must, within a month from the date of closing the cash register, provide to the Federal Tax Service Inspectorate all the fiscal data stored in the Federal Tax Fund until the cash register was closed.

• The cash register does not comply with the requirements of current legislation.

This cash register can be registered again only after the violations identified by the tax authority have been eliminated.

Closing date of cash register

Voluntary closure of the online cash register occurs no later than one business day from the moment of:

• transferring the cash register to another user;
• loss or theft;
• failure.

Closing procedure

• Drawing up an application for deregistration of a cash register

What should be contained in an application for deregistration of a cash register

The application must indicate:

1. full name of the organization or full name of the individual entrepreneur;
2. INN IP or LLC;
3. model and serial number of the unit;
4. the reason for deregistration of the cash register (in case of theft or loss);
5. data on the number of sheets of the application (001 - sheet if the application is submitted by the head of the organization or individual entrepreneur personally, 002 - if by his representative);
6. information about the person submitting the application (full name).

Note: if the application to close the cash register is submitted by a representative, then it is necessary to fill out the second sheet of the document, where you need to indicate the name of the document certifying the authority of the representative.

About deregistration of an online cash register.

Figure No. 2. Application form for deregistration of the cash register. Source: website consultant.ru

To close the cash register.

Figure No. 3. Sample of filling out an application for deregistration of a cash register.

In our country, entrepreneurs are not allowed to engage in retail trade without a cash register duly registered with the tax authorities. It is logical that a cash register, which has a unique identification number in the tax register and is assigned to a specific individual entrepreneur or legal entity, cannot be transferred to another person, sold or disposed of just like that. Before performing any of these actions, cash register equipment must be deregistered.

When might it be necessary to deregister a cash register?

The need for re-registration or complete removing KKM tax registration may appear both upon the closure of an organization and during its activities. This happens in the following cases:

1. Replacing the cash register with another model (newer and more functional).
2. The KKM model used is outdated and deleted from state register KKT. The service life of cash registers is only 7 years from the date of operation.
3. Sale, transfer for use free of charge or for a fee (rent) to another individual entrepreneur or organization.
4. The cash register is not in use, but is in open access for company employees and strangers. To avoid unauthorized use, it must be deactivated if it is not intended to be used in the future.
5. Closing an individual entrepreneur and liquidating a legal entity also serve as grounds for deregistering the cash register.

What should you pay attention to when deregistering a cash register?

The essence of the entire procedure is to check the consistency of the information in the cash register and the data contained in the fiscal memory of the machine, deactivate the machine, remove and transfer for storage the EKLZ unit (secure electronic cash register tape). However, the process itself different regions and even in different inspections the Federal Tax Service can proceed in its own way.

There are some nuances that need to be clarified in advance in a specific territorial tax authority- exactly the one in which the cash register was registered. Many Federal Tax Service Inspectors require the removal of fiscal reports by a service center specialist only in the presence of an inspector. In this case, having previously agreed with the service center engineer, you need to drive up to your inspection office on a certain day, taking with you the cash register and all the prepared papers.

Some inspectorates turn a blind eye to such strictness and do not ask to bring equipment and a cash register to them. Correctly executed documents are sufficient for them; the main thing is that they are provided by a certified service center and submitted to the registrar in a timely manner.

Under the “simplified” procedure, an employee of the cash register service center independently removes the fiscal memory and generates a package of documents for deregistering the cash register. The owner of the cash register can only take the application to the tax office (in person or send a representative with a power of attorney) on the same day or within three days, depending on the rules established by the local Federal Tax Service.

When planning to remove a cash register from registration, you need to clarify whether all tax reporting has been commissioned at the moment, are there any debts to the budget, have the bills of the central heating service been paid. It is advisable to carefully study the cashier-operator’s logbook for completeness and correctness of information entered, and also check the marks in the technician’s call log. If everything is in order, it’s time to start preparing the documentation.

List of documents for the Federal Tax Service

KKM, subject to deregistration with the Federal Tax Service, must have the following accompanying package :

• registration card issued upon registration;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• employee call log Maintenance;
• a copy of the balance sheet for the last reporting period (marked by the tax period), a cash book or a book of income and expenses (for LLCs and individual entrepreneurs, respectively) - these documents are not required, but may be needed for the work of a tax inspector.

In the process of removing the memory of a cash register, the central service station employee provides:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of 3 recent years cash desk operations;
• monthly fiscal reports for the same period;
• report on the latest ECLZ;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

A representative of the organization that owns the cash register shows the tax inspector a passport (a power of attorney is needed if it is not the director himself or individual entrepreneur) and completed application. In 2014, an application for deregistration of a cash register is completed on a universal one, which since 2012 has been the same for all registration actions with a cash register (when registering and making changes to registration cards).

Procedure for deregistration of cash registers

So, we list the main steps for deregistering a cash register:

1. We clarify the nuances of the work of “our” tax office.
2. We are preparing a set of documents.
3. We contact the central service center to coordinate and carry out the procedure.
4. We pay a visit to the Federal Tax Service.

As you can see, the instructions for deregistering cash registers are simple and clear, and the process itself does not take much time. If circumstances are successful, a trip to the tax office will not take more than 15 minutes. If the cash desk registration department is not fast or only accepts a few days a week, then you will have to wait up to 5 days.

After that, you can do whatever you want with the cash register: donate it, rent it out, sell it, or hand it over for commission to a central service center. True, this applies only to those cars that are still on the state register: they are equipped new memory and are put back into operation. Devices that have expired their depreciation period (7 years) are not subject to further use.

In case of a desk audit, the EKLZ block must be kept in the organization for 5 years after deregistration.

Cash register is a required attribute entrepreneurial activity. The names KKA (cash register), KKM (cash register, module, machine), KKT (cash register), RPO (payment transaction recorder) are often used. Regardless of the manufacturer’s company and name, it is subject to registration with the tax service.

There are practically no questions about the features of its functioning. But deregistration of cash registers does not happen often, therefore, when faced with such a task, many contradictions arise. Let's consider the features and procedure for canceling registration of a cash register.

Reasons for deregistration of a cash register

It is possible to re-register or completely deregister a cash register with the tax authorities both during the organizational activities of the enterprise and during its liquidation.

Such a need may arise in the following cases:

1. an individual or legal entity submits an application to cancel the registration of a cash register;
2. transition to non-cash mutual settlements between counterparties;
3. The KKM was stolen;
4. change of owner of the enterprise;
5. end of service life of the cash register (the date is indicated in the passport of the transaction registrar);
6. expiration of the KKM depreciation period (date is established by law);
7. The cash register was not used for the area of ​​application specified in the state register;
8. version, brand or classification mismatch detected software, which are registered in the state register;
9. registration documents of an individual or legal entity are declared invalid by a court decision;
10. closure of an enterprise;
11. bankruptcy;
12. termination of activities not related to the bankruptcy process;
13. death, recognition as incompetent, missing in action of an entrepreneur;
14. the entrepreneur is limited in his legal capacity.

In the first four cases, deregistration occurs upon submission of an application from a business entity. In other situations, the appropriate methods can be applied forcibly by the tax authorities or when an entrepreneur submits an application.

Features of the procedure

The essence of deregistration is based on checking the information in the cash book and the information that is entered into the memory of the cash register. The payment transaction recorder is deactivated, the seal is removed, and then the cash register tape block is sent for storage. The algorithm for performing such actions may differ in different regions and even tax services.

Therefore, before submitting documents, it is better to clarify some aspects with the fiscal authorities at the place of registration of the cash register. Some services require withdrawal financial reports employee service center exclusively in the presence of a tax inspector. This means that you must agree with a technical service center specialist in advance, remembering to take all documents and reports with you.

Other tax services allow the service center engineer to carry out all operations independently by transferring a power of attorney. The main requirement is correctly completed documentation and their timely transfer to the fiscal service authorities.

Do not forget! When planning to deregister cash register, check the financial statements, the absence of debt to counterparties and payment of current bills.

Review the conclusion of the technical service center specialist, the power of attorney, the correctness and completeness of filling out all forms, and entries in the call log. If no errors or inaccuracies are found, proceed to collecting all documents.

The procedure and main actions when deregistering a cash register

After working with the cash register, the service center employee provides two copies of the report in the KM-2 form on the actions performed.

After this procedure, you must fill out an application requesting to cancel the registration of the cash register.

Main fields to be filled in:

• KKM type;
• brand of the registrar of settlement transactions;
• registration number;
• device production date;
• information about the owner;
• name of the point of sale (optional);
• reasons for canceling the KKM registration.

After filling out the application, prepare the final package of documents:

• technical passport of KKT;
• CCP registration card;
• cashier-operator book and service agreement;
• act in form KKM-2 (conclusion from a service center engineer);
• act in form KKM-3 “Return financial resources to counterparties in case of non-use of checks” (or if certain checks were punched erroneously);
• brief financial report for the period of activity;
• act on the transfer of the cash register tape for storage;
• quarterly financial report for the last year;
• agreement with the technical service center.

Attention! There is no need to submit the cash register itself to the tax service.

After accepting the documents, the inspector checks the information provided within 5 working days.

The final stage

After the inspection, the specialist generates acts that confirm the deregistration of the cash register. After completing all procedures, the cash register will no longer be needed. It can be given for use to another individual or legal entity. Some technical service centers accept such devices on commission. They are equipped with new memory and issued for use to other contractors.

The cash register tape must be stored for 5 years in case of a desk audit.

In Russia, business activities related to retail trade are impossible without the use of cash register machines. It is quite logical that such a device will help in running a business and simplify operations. retail sales goods in stores.

When might it be necessary to deregister a cash register?

All cash registers are required to register with the tax service Russian Federation. But unfortunately, it will not be possible to simply sell or transfer such a device to a third party, but this is quite possible if you perform a number of operations with documents.

The process of re-registration of a cash register most often occurs when it is replaced with a new one or after the depreciation period has expired. Replacing the cash register with a newer one is carried out in order to modernize the equipment and speed up the settlement process in the process of retail sales of goods. Many entrepreneurs are gradually modernizing their equipment and updating functionality, so re-registration is required for all those who conduct this activity. When the depreciation deadline, like any other equipment, a cash register is subject to write-off, for this it must first be deregistered with the Federal Tax Service.

The cash register is registered under a unique number and assigned to each individual entrepreneur separately, which eliminates the possibility of transferring it to another person. Therefore, in order to perform any manipulations with it, it is necessary to deregister it with the tax authority.

In addition to the voluntary deregistration of cash registers, the procedure may be necessary during the course of the company’s activities, as well as when closing an individual entrepreneur.

Most often, re-registration takes place in the following cases if:

• it is necessary to improve or replace the cash register;
• the model used at the enterprise is outdated according to government regulations;
• The service life of the device is more than 7 years;
• The cash register must be transferred for use to another individual entrepreneur or company;
• the cash register is not in use, but is in active access;
• liquidation of an individual entrepreneur or company when the cash register no longer fulfills its function.

What should you pay attention to when deregistering a cash register?

The entire procedure for deregistering a cash register takes a certain amount of time and contains a set of works that need to be completed. The first step is to check the correspondence of the information in the log and the memory of the device, then deactivate the device, remove and transfer the electronic cash register tape. But due to differences in the regions of the country, the process may take place slightly differently and take its own separate period of time.

When mentioning differences in regions, it is worth taking into account the peculiarities of the procedure in each of them. To do this, you will need to contact your local Federal Tax Service and clarify all the details of the procedure. It is important to remember that if registration took place in one region, and the activity was carried out in a completely different one, then the procedure for deregistering the cash register must comply with the requirements of the Federal Tax Service for the region of registration of the cash register.

In most cases, the Federal Tax Service requires additional reports to be filled out by the responsible specialist of the service center, but in the presence of an inspector. In order to carry out this procedure, you must contact the service center engineer in advance and, on the day of the meeting, go to the inspection office with a cash register and papers.

But such requirements are considered the maximum, since in many regions the process of re-registration or deregistration is simplified and does not require delivery of the cash register to the inspectorate. The most important thing is to fill out the documents correctly so that only a certified CTO specialist does this. It is also important that the documents are presented to the registrar in a timely manner.

In the simplest case, the service center specialist and the owner of the device perform the following actions:

• a specialist removes fiscal memory and draws up documents necessary for submission to the Federal Tax Service;
• the owner of the cash register submits an application to the Federal Tax Service within three days from the moment the procedure is performed;
• The application is entered by the responsible employee by proxy.

Also, when performing this procedure, it is important to take into account the fact that all debt to the budget must be repaid, all bills of the central service center have been paid and the reports have been successfully sent to the Federal Tax Service. The cashier's journal must be fully examined to ensure that no irregularities are detected during registration. cash transactions. If, in the course of business, a technician was called to service or repair the cash register, the appropriate notes should be made in the technician’s call log. If no rules have been violated, it’s time to start collecting the necessary documents.

List of documents for the Federal Tax Service

As previously mentioned, in order to correctly carry out the procedure for deregistering a cash register or re-registering it, you need to collect a package of documents. At the same time, they must be correctly designed and contain objective information about the current state of affairs.

The package of documents can be divided into two categories: documents collected by the owner of the cash register and documents prepared by the central service center specialist.

So, the cash register user will need to provide the following documents from the list:

• cash register registration card;
• cashier-operator's journal;
• general application form for deregistration of a cash register;
• cash register form (passport);
• passport of the latest ECLZ.

The central service centers, in turn, must provide their package consisting of:

• act form KM-2;
• fiscal reports for the entire period of operation of KKM, for the last 3 years (for each calendar year according to the report);
• quarterly fiscal reports for the last 3 years of operation;
• abbreviated fiscal report for the service life of the last ECLZ;
• report on the latest ECLZ;
• check for closing the EKLZ archive.

When applying, the owner of the cash register must also present a passport to verify his identity. If a person representing the owner applies, in addition to the passport, you will also need to present a power of attorney for him. In both cases, the first step is to provide an application. Since 2014, the process of filling out an application has been simplified as much as possible and is provided on an approved form, which is the same for all actions with cash registers.

Deregistration of cash register machines - how does it go?

If we collect all the information received and understand what still needs to be done, we get the following steps that every entrepreneur must follow:

• contact the Federal Tax Service at the place where the cash register is registered and clarify the specifics of the procedure;
• We check all registers and prepare documents;
• We call the service center and make an appointment, as a result of which we receive a second package of documents;
• We contact the Federal Tax Service again, but to complete the procedure.

In fact, it is not difficult to perform this procedure. A big advantage is the assistance of a CTO specialist who can competently draw up a list of documents, which inspires confidence in the Federal Tax Service. The procedure is quite popular and every year many individual entrepreneurs turn to the Federal Tax Service to carry it out. If an entrepreneur is afraid of contacting the tax office, then, as practice shows, the whole process takes about 15 minutes. It will take more time to prepare documents than to go to the tax office.

The only thing is, in some populated areas The “local” tax office is open on certain days, so there may be a queue when you apply.

After the procedure, the cash register becomes free from the “patronage” of the tax service and can be dealt with as the owner wishes. It can be either sold or donated.

Often, excess cash registers are handed over to the service center, which in this case acts as a consignment store. But this is only possible if this device is serviceable and is in the registry. As a result of the procedure, the owner of the cash register receives a fully formatted device, suitable for use by other persons. If its service life is more than 7 years, then its further use is impossible.

The last thing to remember is the storage of the ECLZ unit. It must continue to be kept at the company and will remind you of the procedure for the next five years.

As you can see, the procedure will not bring any problems to the owner of the cash register. When you first apply, the process will seem complicated, but with experience everything becomes much easier. There is no need to worry about the integrity of your cash register; absolutely nothing will happen to it during the procedure.

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