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Deadlines for deregistration of the old cash register. Deregistration of cash registers with the tax authorities - step-by-step instructions

Deadlines for deregistration of the old cash register. Deregistration of cash registers with the tax authorities - step-by-step instructions

Preparing the cash register for withdrawal, documents for deregistration and is it possible not to deregister at all?

The massive transition of taxpayers to online cash register systems raises the question for accountants - what to do with an outdated cash register? A cash register that a legal entity or entrepreneur will no longer use in business activities must be deregistered with the tax office and the central service center. In the article we will tell you in what order to do this.

Preparing the cash register for deregistration

The procedure for deregistering a cash register with the tax office is regulated by the following legal acts:

Decree of the Government of the Russian Federation dated July 23, 2007 No. 470;

Administrative regulations, approved by order of the Ministry of Finance of the Russian Federation dated June 29, 2012 No. 94n;

Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ.

Before deregistering a cash register with the tax office, check whether you have all the necessary cash documentation in order. First of all, it includes the magazine of the cashier-operator KM-4.

Tax officials sometimes selectively compare the Z-report for a certain day with the entry in the KM-4 journal. Make sure that the journal contains reliable data and a minimum of corrections and erasures.

Check the registration certificate of the cash register - there should be notes about the replacement of the EKLZ, the cash register repairs carried out, and the visits of a central service station employee. Make sure that all the required fields of the technical passport are filled out, there are signatures from the responsible persons, as well as seals of the central service center and your organization.

Documents for deregistration of the cash register

The tax inspector of the Federal Tax Service at the place of registration of the individual entrepreneur or the legal address of the company will deregister the cash register free of charge if the following documents are available:

An application for deregistration of a cash register with the INFS is drawn up in 2 copies (1 for the taxpayer and 1 for the tax inspector himself) according to the form approved by Order of the Federal Tax Service dated 04/09/2008 No. MM-3-2/152@. Often, CTO employees themselves enter the information in an application for the taxpayer;

Passport and KKT registration card - they are stored with you, you provide the original documents to the tax authorities;

Cash register registration card - stored in the central service center.

If you deregister the cash register not because it’s time to switch to an online cash register, but because the equipment was stolen or damaged, then provide the tax authorities with supporting documents: a police certificate or a certificate from the central service station about the breakdown of the device.

Documents can be brought to the tax office in person, transferred with another person by proxy, sent by Russian Post, through the government services website or Personal Area CCP (see letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-01-15/17318).

Tax authorities are given 5 working days to deregister a cash register (Clause 6 of Resolution No. 470).

The removal procedure itself cash register from registration is as follows: the inspector receives the above documentation and agrees with the taxpayer on the date and time of drawing up the act on the removal of control and summing indicators of the cash register (KM-2). Indicators must be recorded in the presence of a representative of the organization, an inspector and an employee of the central control center. In practice, most often, CTO specialists take the necessary CCP readings, fiscal reports and control tapes and give them to the taxpayer, who in turn transfers them to the Federal Tax Service. However, the inspector has the right to request a CCT to check the readings.

The inspector will record the deregistration of the cash register in the registration certificate of the cash register, the accounting book and the cash register registration card - the latter document remains with the tax office and is stored there for 5 years (clauses 81-88 of the Regulations). You must keep the remaining documents together with the cash register the device and its ECLZ for 5 years (clause 3.7 of the Minutes of the GMEC meeting dated June 25, 2002 No. 4/69-2002).

After deregistering the old cash register, do not forget to make the necessary changes in your product accounting program.

Is it possible not to deregister the old cash register if you start using an online cash register?

After 07/01/2017, most organizations do not have the right to operate cash registers other than online cash register machines. If you do not deregister your old device, the tax authorities will decide that you continue to use it and are breaking the law. Possible fine - from 5 thousand rubles. for legal entities; and from 1.5 thousand rubles. for an entrepreneur or official(Article 14.5 of the Administrative Code).

You will have to do the same if you upgrade a regular cash register to online by installing a new software and fiscal accumulator (Letter of the Ministry of Finance of Russia dated September 1, 2016 N 03-01-12/VN-38831; Information from the Federal Tax Service website www.nalog.ru/rn77/taxation/reference_work/newkkt/kkt_questions/).

Let’s say right away that for online cash registers there is a different new order their registration and deregistration. And ordinary cash register devices registered with the tax office before February 1, 2017 are deregistered in accordance with the procedure in force before amendments were made to the Law on Cash Register Machines (Article 4 of the Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015); Part 3 of Article 7 of the Law of July 3, 2016 N 290-FZ). It is this old order that we will talk about.

Attention! For using a regular cash register (not an online cash register) after 07/01/2017, you are subject to a fine (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation; subparagraph “b”, paragraph 5 of Article 3 of the Law of 07/03/2016 N 290-F):

  • for organizations - from 5,000 to 10,000 rubles;
  • for managers or individual entrepreneurs - from 1,500 to 3,000 rubles.

Tax authorities must deregister the cash register (and absolutely free of charge) within 5 working days from the date you submit the necessary documents for this (Clause 16 of the Regulations, approved by Resolution of the Government of the Russian Federation of July 23, 2007 N 470 (hereinafter referred to as the Regulations); paragraph 23, 33 of the Regulations, approved by Order of the Ministry of Finance of Russia dated June 29, 2012 N 94n (hereinafter referred to as the Regulations)). In this case, the date of their submission is considered to be the date of registration of documents in tax authority(which should happen on the day they are received) (Clause 23, 35, 50 of the Regulations).

If there is something wrong with the documents, the tax authorities will notify you about it (Clause 57 of the Regulations). You will be given 1 working day to eliminate the shortcomings, and if you do not meet the deadline, you will be denied deregistration of the cash register (Clause 58, 59 of the Regulations).

The step-by-step process of deregistering a cash register looks like this.

Step 1. Submission of documents to the Federal Tax Service

To begin the procedure, submit the originals of the following documents to the tax office at the place where the cash register is registered (Clause 16 of the Regulations; Clause 26 of the Regulations):

  • applications for deregistration of cash registers in the approved form (Approved by Order of the Federal Tax Service of Russia dated 04/09/2008 N MM-3-2/152@). To deregister, use the same application form as for registering a cash register. Only on its title page, in the “Type of document” field, in the first cell you need to enter the number 3. By the way, it is better to keep a copy of the application, on which the tax authorities will make a note about receipt of the documents;
  • cash register passports, which are issued by the cash register supplier (Clause 2 of the Regulations);
  • cash register registration card, which is issued by the tax authority at the time the cash register is registered (Clause 15 of the Regulations; clause 72 of the Regulations);
  • registration coupon (stored in the central service center) (Clause 13 of the Regulations; clause 73 of the Regulations; Letter of the Ministry of Finance of Russia dated December 24, 2008 N 03-01-15/12-395).

In addition, you may be asked to submit others, for example, fiscal reports, cashier-operator journals (KM-4). Therefore, it is better to check with your tax office in advance what documents they will need.

You can submit documents by one of following methods(Clause 27 of the Regulations):

  • or send by mail with acknowledgment of delivery, if you are not afraid for their safety;
  • or in person;
  • or in the form of electronic documents via the Internet.

Step 2. Taking memory readings

The next stage of deregistration of cash registers is for a central service center specialist to draw up, in the presence of a tax inspector, an act on taking readings from control and summing cash meters in the KM-2 form (Clause 82 of the Regulations). To do this, you need to agree on the time of your meeting with both the tax authorities and the CTO specialist.

To draw up an act, the central service center employee needs to take cash register readings and print out the documents necessary for this: fiscal reports and control tapes, which are then submitted to the tax office. If this is done in advance, then you don’t have to bring the cash register to the inspection to draw up the KM-2 act. However, tax authorities may require that the withdrawal of fiscal reports be carried out in their presence. In this case, you will have to take the cash register with you to the Federal Tax Service. Therefore, it makes sense to find out from your tax office whether you need to bring a cash register to deregister it.

Step 3. Receiving registration documents for cash registers

After the KM-2 act is drawn up, the inspector will enter information about the deregistration of the cash register in his database. And then he will make notes about the removal of the cash register, certifying them with the seal of the tax authority, in the following documents (Clause 17 of the Regulations; paragraphs 83, 84, 87 of the Regulations):

  • in the KKT passport. It will also indicate the password to access the fiscal memory of the cash register;
  • cash register registration card;
  • accounting book;
  • registration card.

You will be given all these documents except the registration card. It remains with the tax office and is stored for 5 years after deregistration of the cash register (Clause 88 of the Regulations).

When is it necessary to deregister a cash register?

But even before switching to online cash registers, you may need to deregister your regular cash register. The above procedure is useful when:

  • you are planning to sell the cash register;
  • The service life of the CCP has expired. By the way, if you use the cash register model, which is excluded from the State Register, but regulatory period its depreciation has not expired, the cash register can continue to be used until the end of the period established by the manufacturer, but not more than 10 years (Letter of the Federal Tax Service of Russia dated October 22, 2014 N ED-4-2/21910; Law dated March 8, 2015 N 51-FZ);
  • you are reorganizing the company (for example, from a JSC to an LLC) (Letter of the Federal Tax Service of Russia for Moscow dated May 20, 2010 N 17-15/053120);
  • your inspection office that registers cash registers changes due to the relocation of your company (change of residence - for individual entrepreneurs).

Attention! If, in the event of a move, you are forced to deregister a regular cash register, then you will no longer be able to register it with another inspection. This could only be done until February 1, 2017. Therefore, you will have to acquire an online cash register and register it with the Federal Tax Service;

  • you are closing the OP at the location of which the cash register was registered;
  • you liquidate the company;
  • you lease your cash register to a courier service (Letter of the Federal Tax Service of Russia dated February 20, 2007 N ШТ-6-06/132@);
  • you have decided to stop using cash registers because you will be issuing strict reporting forms to your clients;
  • The CCP is broken, stolen or destroyed (say, as a result of a fire). Moreover, if you deregister a cash register due to its destruction or theft (loss), you must additionally submit a document confirming this fact to the Federal Tax Service (Clause 86 of the Regulations). This could be, for example:
    • a certificate from the Ministry of Emergency Situations about a fire that occurred in the room in which the CCP was located;
    • a certificate from the Department of Internal Affairs containing information on the number of stolen (lost) cash registers, models and serial numbers of cash registers;
    • conclusion of the Central Technical Center about the breakdown of the cash register and/or the impossibility of its further use (Letter of the Federal Tax Service of Russia for Moscow dated August 15, 2012 N 17-15/075054).

When the tax office independently deregisters a cash register

This can happen for the following reasons:

  • or information about legal entity excluded from the Unified State Register of Legal Entities (information about individual entrepreneurs - from the Unified State Register of Individual Entrepreneurs) (Subclause “b” of clause 85 of the Regulations)>;
  • or the standard operating life of a cash register model has expired and has been excluded from the State Register of cash register devices. Then the tax authorities must notify you in writing about the deregistration of such a cash register no later than the day following the day of expiration of its service life. In this case, no application will be required from you (Clause 19 of the Regulations; subparagraph “a”, paragraph 85 of the Regulations).

By the way, if the standard depreciation period expires for a cash register that is not excluded from the State Register, then this will not be a basis for the tax authority to unilaterally deregister such a cash register (Letter of the Federal Tax Service of Russia dated September 10, 2012 N AS-4-2/14961@ ( item 1)).

After completing the procedure for deregistering the cash register, you can do whatever you want with the cash register: sell it, rent it out, give it as a gift (if someone needs it, of course), or simply put it in a closet. A cash register excluded from the State Register, due to the impossibility of its further use, can only be thrown away. But all documentation related to the cash register must be stored for at least 5 years from the date of termination of its use (Clause 14 of the Regulations).

February 2017

To deregister a cash register from the tax office means to receive from it a card indicating that the cash register has been deregistered. But before this, the tax inspectorate must enter information into the register of cash register equipment that the user has stopped using the cash register. Deregistration of a cash register can occur either voluntarily or involuntarily. For example, before July 1, 2017, you need to deregister those cash registers that cannot provide online data transmission to the tax authorities. In our consultation we will tell you about deregistration of the cash register with the tax office.

How to deregister a cash register with the tax authorities: a new procedure

To remove a cash register from registration in tax organization or individual entrepreneurs must submit an application. You can submit it on paper to any tax office or in electronic format through the cash register office (clause 1, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).

The application form was approved by Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. MM-3-2/152@. This is the “Application for registration of cash register equipment”, which is used for registration, re-registration and deregistration of cash registers. When deregistering, document type code 3 is indicated on the title page of the application - “Application for deregistration of cash register equipment.”

Application for deregistration of cash register:

An application for deregistration of a cash register must be submitted no later than 1 business day from the date of transfer of the device to another user, and in the event of theft or loss - no later than 1 business day from the date of discovery of such a fact (Clause 5, Article 4.2 of the Federal Law of May 22. 2003 No. 54-FZ).

To deregister a cash register with the tax office, you must indicate in your application (clause 6, article 4.2 of Federal Law No. 54-FZ of May 22, 2003):

  • full name of the organization (or full name of individual entrepreneur), TIN;
  • name of the KKM model and its serial number;
  • information about cases of theft or loss of cash registers (if such facts exist).

Before submitting an application, the cash register user must generate a report on the closure of the fiscal drive. The information contained in this report must be submitted to the tax office along with the withdrawal application. Naturally, the report is not submitted if the cash register was lost or stolen and is deregistered due to this (Clause 8, Article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).

Within 5 working days after submitting the application, the tax office issues (sends) to the former KKT user a card to deregister the KKM. The date of generation of this card will be the date the device is deregistered with the tax authorities.

Please note that the above procedure for deregistering cash registers with the tax authorities applies from 07/01/2017 to all cash registers, and before this date to cash registers registered after 02/01/2017 (Clause 3, Article 7 of the Federal Law dated 07/03. 2016 No. 290-FZ).

Temporary procedure for deregistration of cash register machines

Until 07/01/2017, deregistration of cash registers registered with the tax office no later than 02/01/2017 is carried out in the manner prescribed by Decree of the Government of the Russian Federation dated 07/23/2007 No. 470.

A cash register is deregistered upon application by the user within 5 business days from the date of submission of the application to the tax authority with which the cash register was registered. The application must be accompanied by a KKT passport and registration card.

A note is made in the cash register passport indicating that the device has been deregistered and is certified by the seal of the tax authority. The same note is made in the accounting book and registration card, which remains with the tax authority.

The withdrawal application form has been provided above.

While running a business, an entrepreneur is often faced with a situation where he no longer needs the individual entrepreneur’s cash register or when it is necessary to deregister this device with the tax service. Individual entrepreneurs need to keep in mind that upon completion entrepreneurial activity and in 2018, the procedure for deregistering the cash register is also mandatory.

In what case can an individual entrepreneur deregister a cash register in 2018?

An individual entrepreneur can deregister cash register in 2018 in the following situations:

  • if it changes old equipment to modern;
  • if there is a change in the owner of the cash register;
  • when the equipment has reached the end of its service life;
  • if an individual entrepreneur closes his business (for example, he became bankrupt).

When deregistering cash register equipment, you can contact specialized companies that will carry it out through representatives of individual entrepreneurs. In this case, the individual entrepreneur will need to issue a power of attorney to the entrepreneur’s representative.

Deregistration of equipment in 2018

Deregistration of a cash register in 2018 will be carried out in the same way as its installation.

In order to deregister cash register equipment in 2018, an individual entrepreneur must submit the following documents to the tax office:

  • application from the owner of the cash register machine - in the prescribed form;
  • technical certificate for equipment (form);
  • KKM registration card;
  • registration log for calling CTO engineers (according to KM-8 form);
  • agreement (in original) with the Technical Service Center for warranty service of the cash register;
  • operator's log (according to KM-4 form);
  • the cash register itself.

If the deregistration of the cash register will be carried out by a trusted person, the individual entrepreneur must provide a power of attorney under which the person has the right to carry out such an operation at the inspectorate.

Filling out an application for deregistration of cash register machines in 2018 - step-by-step instructions

The individual entrepreneur will also need to submit a well-written application to the inspectorate (according to KND form 1110021).

Step 1. Entering information into the title fields

When entering data into title page The individual entrepreneur must indicate his TIN and inspection code - 4 characters (for example, 6165 and 6166).

Types of documents: when deregistering a cash register, you need to enter the numbers in this order - 3/2_2_2_2_2. In this case, the number “3” indicates deregistration, and “2” means the answer “no” to all other questions.

Then you need to fill out the code - OKVED, in accordance with the occupation of the individual entrepreneur. The meaning of this code is indicated in the Unified State Register of Individual Entrepreneurs. Next you need to write your personal phone number

Item “Application submitted”: the entrepreneur must write the number “3”.

If the individual entrepreneur submits an application not himself, but through his representative, then he will need to write about this in the fields provided.

At the end of the page, the individual entrepreneur must indicate information about the cash register equipment - all information about the device is available in the registration card (EKLZ, cash register number).

Step 2. Entering data into “Section No. 1” - sheet 2

In this section you need to provide information about the cash register.

Lines 010-050: The individual entrepreneur must write the series, account number, model and year of manufacture of the cash register.

Line 060: The individual entrepreneur must leave this column blank.

Line 070: the entrepreneur must write the tape number - EKLZ and count the number of its digits (except for the first).

The number can be found under the barcode on the registration certificate of the cash register.

Line 080: in this field the individual entrepreneur fills in the EKLZ registration number. This information can be found on the additional sheet to the equipment data sheet.

Line 090: you need to write the number “2”, and in lines 100-120 you do not need to indicate any data if the cash register does not have a payment terminal.

Line 130-150: The individual entrepreneur must take information from the cash register maintenance agreement.

When filling out the fields, the taxpayer indicates the agreement number on the title, and the individual tax number (TIN) and validity period on the outer sheet.

Line 160-180: information about 2 numbers of the cash register seal. It can be seen on the equipment (the individual number is indicated on top of the cash register, and the registration number is indicated on the bottom).

Then you need to find a hologram (7-digit number) with maintenance. On them, the individual entrepreneur can find information about the number and date of manufacture of the cash register.

In addition, abbreviations are indicated on the equipment - GR (state register) and SO (service in technical service).

Step 3. Entering information into “Section 2” - sheet 3

On the outer sheet you need to fill out information about the location of the cash register equipment. Moreover, if the cash register worked in a rented office, then you need to fill out information about the lease agreement.

If the workroom is owned by an individual entrepreneur, then information about the contract does not need to be indicated.

The entrepreneur must also indicate the individual tax number (TIN) in the upper fields of the sheets.

Deregistration of equipment in 2018 - procedure

When deregistering equipment in 2018, the individual entrepreneur must perform the following actions:

  • prepare required package documents;
  • contact the central service center for the participation of specialists in this process;
  • come to the inspection.

The entire sequence of actions to deregister this equipment is simple, and the procedure itself does not take long.

If the individual entrepreneur is lucky, a trip to the inspection will take 15 minutes, and he will be able to continue working. Otherwise, if the registration department of the Federal Tax Service does not want to work as it should, then the individual entrepreneur needs to wait 5 days.

After deregistration, the individual entrepreneur can do whatever he wants with the cash register, since he no longer needs it. If an entrepreneur leases it out so that a new KKM tenant can work on it in the future, or to specialists in a central service center, this will not be considered a tax offense.

But this rule only applies to those cash registers that are still available state register. In this case, the individual entrepreneur must put it at the cash register new map memory and put it into operation.

After deregistration, you cannot use cash register equipment that has reached the end of its depreciation period (equal to 7 years).

To avoid problems with the inspection during the inspection, the entrepreneur must store the ECLZ unit for 5 years after removal from the state register.

Some nuances of deregistering a cash register in 2018

During this procedure, a check is made for the coincidence or discrepancy between the information in the cash register journal and the data that reflects information about the fiscal memory of the device, turning off the equipment, removing and sending it to the storage room of the control unit (ECLZ).

At the same time, in certain regions of the Russian Federation and in different inspections this procedure is carried out differently.

There are several nuances that an individual entrepreneur must find out in advance at the inspection office at the place of cash register.

Some inspections want the removal of the fiscal memory card from the cash register by a central service station engineer only in the presence of a tax service employee. In this case, the individual entrepreneur must agree in advance with the central service specialist and come to the inspection office on a specific day of the week, taking with him a cash register and all the necessary documents.

Other Federal Tax Service Inspectors do not ask to show them cash register equipment. For them, it is enough to receive a complete package of documents from the individual entrepreneur at the cash desk. The main thing is that they are prepared by the CTO employees and submitted for registration on time.

In this case, the central service center specialist personally removes the fiscal memory card from the cash register and prepares the necessary package of documents for deregistration of the equipment. In this case, the individual entrepreneur - the owner of the cash register equipment should only fill out the application correctly and take it to the inspection on the same day or within 3 days.

In addition, when deregistering equipment in 2018, the individual entrepreneur must find out whether all necessary reports have been submitted, whether there are any non-payment of tax payments to the budget, etc.

The entrepreneur should also carefully study the cashier’s log - check whether the data is entered correctly, look at the entries in the log of calls to technical specialists. If the individual entrepreneur does not find any errors or omissions in the documents, then he can begin the procedure for deregistering the equipment.

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In Russia, business activities related to retail trade, is impossible without the use of cash register. 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 voluntary removing KKM taking into account, the procedure may be necessary in 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 most 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 central service station, which in this case acts as a thrift 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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