How to register a cash register with the tax office? The procedure for registering cash registers with tax authorities How to register a new cash register in a year

Law of 03.07.2016 No. 290-FZ introduced new rules for the procedure registration of cash register in tax: step-by-step instructions now contain a requirement for mandatory participation in the procedure for registering equipment with a fiscal data operator (OFD). They fulfill this norm by concluding a contract for the maintenance of cash registers with a specialized organization (before submitting an application!). A list of such companies is given on the FTS website.

Transition period

In February 2017, tax authorities stopped registering and re-issuing old models of KKT, which cannot ensure the daily transfer of fiscal data on the proceeds received to their regulatory authorities.

The transition to online cash registers involves updating cash registers by:

• modernization of already operated KKM;
• purchases of models approved by tax authorities.

It is temporarily allowed not to introduce into operation cash registers of a new design to payers of the imputed tax and patent - until July 2019, they can get by with the written out forms of strict reporting (except for retail trade and catering).

Nuances of registering cash registers

Before purchasing new equipment, you must familiarize yourself with the list of cash registers that tax authorities consider optimal for conducting relevant activities and according to current standards.

According to the law, registration of cash register machines is carried out only in relation to devices that are equipped with a fiscal drive and have the ability to transmit data via the Internet.

To register the device with a tax authority, a business entity must:

• notify of your intention to register a CCP - for this, they submit an application to the tax (written or electronic via Personal Area);
• enter information about the cash register and its users into the fiscal drive;
• generate a registration report with its subsequent submission to the Federal Tax Service.

Detailed instructions for KKT users

Application by which the taxpayer initiates the registration procedure cash equipment, can be compiled in your personal account on the IFTS website. The template was approved by order of the Federal Tax Service No. ММВ-7-20 / 484, dated May 29, 2017.

Read also Where you can not use online cash registers: a list of regions

In this document, you must specify the following set of information:

• identification of the user of the device, indicating the name of the company and its TIN;
• address data with the designation of the place in which the CCP is installed (online stores register the email address of the site);
• reference information on the cash register, including its model and assigned factory code;
• model and number of the built-in fiscal accumulator;
• if, in the process of servicing customers, an automatic device is used to carry out settlements, it is necessary to provide the tax authorities with data on the number of such a device;
• for the planned operation of the equipment without connecting it to the Internet, it is necessary to indicate that the cash register, for objective reasons, will be used without transferring information about the checks made to the Federal Tax Service through the operator;
• if the equipment will provide settlements with buyers only with electronic money on the Internet, this should be mentioned in the application.

The application is sent to the registering authority in writing or in electronic format... In the first case, the content of the document is certified by the handwritten signature of the head and the seal of the company. The transfer of the completed form to the specialist of the fiscal structure is carried out personally by the director of the company or his authorized representative.

If a personal visit is not possible, it is permissible to send the form by registered mail with the obligatory attachment of an inventory.

In 2016 were adopted regulations, who rebuilt the entire system of KKT work, bringing it to a new level. According to them, the acceptance of cash proceeds by the majority of business entities should be carried out through a technique that not only prints receipts, but also transmits data from them to the Internet. Currently, it is important to know how to register an online cashier correctly, since non-compliance with the procedure will lead to a refusal to register.

There are the following terms for the transition to new cash registers:

• Since 2016, it was possible to voluntarily register a cash register with Internet access to any business entity.
• February to June 2017 (transition period)- at this time, all subjects who have run out of ECLZ on old CCPs should start using new cash registers, since old devices have stopped registering. At this time, the transition was made by the subjects to the USN and OSNO, since the use of CCP is mandatory for them, and EKLZ was not registered after February.
• From 31 March 2017- In the amendments and comments to the legislation on online cash registers, it was established that the use of these machines by sellers of alcoholic beverages was mandatory. At the same time, beer and low-alcohol cocktails were equated to alcoholic beverages. The only exception was received by the subjects who sold beer and used and.
• From July 1, 2017 - from this date, all business entities applying a common and simplified taxation system had to start using online cash registers.
• From July 1, 2018 - All enterprises and individual entrepreneurs must start using online cash registers, regardless of the taxation system used. That is, from this date online checkout it is necessary to apply SP on UTII and PSN, as well as to legal entities on UTII.

What you need to register an online checkout in 2018

The main step to switch to using new technology is to buy an online checkout or upgrade an existing KKA. On the website of the tax authorities there is a publicly available list of cash registers that can be used in the new conditions of doing business.

When deciding to purchase a new cash register, the following points should be taken into account:

• How many checks will be made through this machine;
• What nomenclature of goods, services, works exists at the enterprise;
• Is there any trade at the enterprise via the Internet, since for these purposes it is necessary to purchase specialized devices that do not print receipts, but send them to the buyer at the email address specified by him.

The requirements of the law assume that online cash registers will transfer information via the Internet to regulatory authorities. Therefore, you will need to choose a method of communication with the Internet before purchasing. This can be done through mobile communication using sim cards, via local wired or wireless connection(WI-FI).

Attention! Currently, the Federal Tax Service Inspectorate strongly recommends to register online cash registers only electronically, using the "Personal account of the taxpayer". In this regard, a company or entrepreneur must have a qualified one.

If it is not there, then the subject will first need to buy it from a special operator, who must have a license for this. It will take several days in time.

In addition, for electronic registration you will need a computer on which the Crypto-Pro licensed encryption program must be installed. It can also, as a rule, be bought from the same special operator who offers to purchase an EDS.

Working with EDS presupposes the obligatory use of the Internet Explorer program, while, according to the requirements, in order to be able to work on the Internet normally, its version must be 7 or higher. However, it is recommended to update the program to the latest version, since it is it that takes into account all the necessary nuances of working with EDS.

How to register an online cashier - step by step instructions 2018

The INFS establishes the requirements according to which the registration of online cash registers must be carried out electronically. The subject can carry out this procedure independently, or contact a specialized company, which will register the CCP for a fee.

Conclusion of an agreement with OFD

After completing the registration procedure, you need to draw up an agreement for the provision of services with the OFD. This can be done by clicking on the button or the link "Conclude an agreement".

Important! To conclude a contract, a qualified computer must be installed. digital signature... It will first need to be obtained from a special operator.

The site can get all the basic data from the signature - name, PSRN, TIN. Everything else will need to be entered manually - legal and actual addresses, information about the document establishing the authority of the head, Bank details.

It is very important to indicate the address completely and correctly - acts of completed work and other paper documents will be sent to it.

After filling in all the columns, the contract is forwarded to the responsible employee of the OFD. After checking and, if necessary, making changes, the agreement can be signed using an EDS.

Get access to the OFD personal account

It is possible to fully use the capabilities of the office of the OFD website only after signing an agreement with the operator. At the beginning, it will not contain any information, since no apparatus has yet been connected to it.

As soon as the information of at least one cash register is indicated in the office, the following possibilities will open:

• Viewing the checks punched on this device, their contents (product names, prices, quantities). In this case, the check can not only be viewed, but also printed and sent by e-mail;
• Reports of opening and closing shifts on the device;
• Cash desks that are served in this FDO;
• Reports of various content - the number of punched checks, the average number of checks per day, the average check amount, etc .;
• Employees who have access to their personal account. Moreover, for each of them, you can specify your own access rights;
• Exchange of forms between the client and the OFD - acts, invoices, contracts, etc.

Attention! The list of functions provided by different CRFs may vary.

Registration on the site Tax ru

The registration of the online cash register in the Federal Tax Service is currently carried out exclusively electronically through the tax website. To gain access to it, an organization or an entrepreneur must have a qualified signature.

Important! The signature that is used to participate in the state trade is not suitable for these purposes.

If your personal account has not yet been opened, then this can be done using the link on the main page of the tax website.

For individuals, entrepreneurs and companies, there are different personal accounts:

After you have entered your personal account, you need to point to the item "Cash register equipment", where you click on the button "Register cash register".

On the page that opens, enter the following data:

• Full address of the place within which the cash register will be used;
• The name of the place of use. It is entered randomly, but must accurately reflect the installation location. For example, "Cash register", "Accounting", "Household goods store", etc.
• Machine model and serial number. The model must be selected from the drop-down list. If it is not there, then either the search was performed incorrectly, or this device cannot be used (for example, it is not an online cash register, has not been registered with the Federal Tax Service, etc.);
• Model of the installed fiscal drive and its serial number;
• If the use of the machine involves special conditions operation, for example, in distribution trade, or for an online store, then this should be noted in the proposed list. In normal operation, you do not need to select anything;
• The name of the desired OFD must be selected from the list. It contains only those operators who have received a license to carry out this activity. After selecting the TIN, it will be substituted automatically.

2017 was a year of major changes in tax legislation. One of the most significant is the introduction of online cash registers into domestic practice. Starting from July 1, 2017, most of the companies and entrepreneurs that provide services to the public must use new cash registers in their activities, which allow online transmission of information about the implemented sales to the IFTS. At the same time, it is possible not only to purchase new online cash registers, but also to modernize old, previously used devices. For some categories of taxpayers, the need for the transition has already come, while others have the opportunity to postpone the registration of a new cash register until 2018. Let's consider how to register an online cash register, as well as how to deregister an online cash register if necessary.

Registration of an online cash register from August 2017

Despite the novelty of the introduced technical solution, cash registers of the new model require registration with the Federal Tax Service Inspectorate as well as their predecessors.

Until recently, in their activities the companies were guided by orders of the Federal Tax Service No. MM-3-2 / 152 and No. ММВ-7-2 / 891, which were declared invalid. As a result, the Order of the Federal Tax Service No. ММВ-7-20 / 484 dated May 29, 2017 (hereinafter referred to as the Order), which was registered by the Ministry of Justice literally in August 2017, was approved to replace them. Finally developed Required documents taking into account all the nuances of registering new cash registers. The procedure determined not only new forms of documents for registration and deregistration, but also new order their transfer to tax authorities. Companies and entrepreneurs need to apply new samples starting from 08.21.

There are many changes. Due to the fact that the new cashier's check is much more detailed, and there are innovations in the technical device of the cash register itself, this is taken into account both in the application itself and in the procedure for filling it out. In particular, mentions of EKLZ disappeared from the new statement (there is no such tape in the online cash desks), information about the technical device passport, as well as about the TEC. At the same time, it is necessary to describe in detail in which cases the CCP will be applied, the point that the cash register will be applied via the Internet is separately taken into account. only for the provision of services, for distribution trade, etc. It is mandatory to indicate the operator of the fiscal data. In general, the application form is simple and straightforward, it will not be difficult to fill it out.

In accordance with the latest changes in the legislation, it is assumed that there are several methods available for payers to submit documents for registration with tax authorities, such as personal transfer (or through a representative), sending by mail or via electronic communication channels.

The first option is to fill in the application on paper according to the model of the tax authority and transfer it to one of the territorial offices of the Federal Tax Service. The new application form was approved by the Order as Appendix No. 1.

In the event that the transfer of documents is carried out during a personal visit to the inspection, it becomes necessary to confirm the authority of the person providing the documents. The processing of documents received by the inspectors of the Federal Tax Service must be carried out on the day of their submission. The tax inspector in charge of the reception affixes a stamp and certifies it with his signature, which confirms the actual acceptance of the application.

Small companies, as well as geographically remote organizations, often turn to mail services when transferring documents. You can send an application for registering an online cash register with a valuable letter with a description of the attachment.

Registration cards are issued only on the basis of a written request. You can also send an application by mail, personally visiting the Inspectorate of the Federal Tax Service or on the website of the Federal Tax Service.

If the documents are sent by an ordered letter, the application is considered received by the inspectorate on the day of the actual receipt of the documents by the tax authorities, about which an appropriate note must be made. The card must be issued in paper format no later than 5 working days from the date of receipt of the relevant request by the Federal Tax Service Inspectorate.

A large-scale transition to electronic document management allows taxpayers to submit an application to the inspectorate through their personal account on the website of the tax authority. However, it is important to know that such an operation can be done electronically only if there is an enhanced qualified electronic signature.

Also, an important condition for transferring documents to fiscal control bodies is the existence of an agreement with the fiscal data operator (OFD).

In some cases, the inspectorate may refuse to register the taxpayer. In practice, this situation most often occurs if the register does not contain information about the registered cash register or its fiscal storage device, or the information reflected in the application is unreliable.

Deregistration of online cash registers

The need to deregister an online cash register arises when, for example, it is lost. The statement on deregistration of a cash register of 2017 suggests to indicate two options for deregistration - in connection with its theft and in connection with its loss. It is much less voluminous than the application for registration, it indicates the reasons that we mentioned above, the model, and the serial number of the CCP.

Likewise, you can submit an application to any branch of the Federal Tax Service in paper format or electronically through your personal account. For this purpose, the Order also prepared new forms of documents. The procedure for deregistering an online cash register using a paper application is similar to the registration procedure. The form of the document is approved in Appendix No. 2 of the Order.

A deregistration card is also issued at the request of the taxpayer. However, if the transfer of the application was carried out electronically, then the withdrawal card will be sent to the taxpayer in the personal account.

You can download a new application form for registering a cash register and deregistering a cash register below.

For individuals and legal entities that use cash registers in their activities, it is important to know the procedure for registering them with local tax authorities. According to the current legislation, registration of KKM is a mandatory procedure, and the use of unregistered devices entails penalties.

The main law governing the use and registration of cash registers is Federal Law No. 54-FZ "On the use of cash registers." In 2016, the most ambitious and significant changes were made to it for last years... In particular, the Federal Law No. 290-FZ on online cash registers was adopted, which amended the Law No. 54-FZ. Under the new rules, reporting and all forms of interaction with tax authorities are transferred to automatic mode.

Online cash registers (new cash registers) must meet the requirements:

• print a QR code and a link on the receipt;
• send electronic copies of checks to fiscal data operators;
• have a built-in fiscal drive;
• interact with the OFD (the organization responsible for receiving and transmitting data to the tax office).

According to the document, on July 16, 2016, voluntary online registration of the new type of cash registers began, but the work and registration of the old-style cash registers was not prohibited. A transitional period began on February 1, 2017 - the use of old type cash registers is still allowed, but their registration is no longer performed (only cash registers of a new type can be registered).

From July 1, 2017, it will be possible to use and register with the tax authorities only cash registers of a new design.

And a year later, from July 1, 2018, the use of new devices will become mandatory for those who previously did without them.

Who can do without cash registers today?

According to the legislation, today some individual entrepreneurs and legal entities can work without cash register.

Work without cash registers is allowed:

• individual entrepreneurs and legal entities applying a single tax on imputed income - UTII, as well as entrepreneurs using the patent taxation system (at the request of customers, they must issue receipts or sales receipts);

• individuals and legal entities applying any taxation system that are engaged in certain types of activities (trade in newspapers and magazines in kiosks, sale of lottery tickets, valuable papers, small-scale retail trade, waste acceptance, sale of postage stamps at par, sale of ice cream and soft drinks in kiosks, trade in kvass and milk from tanks, trade in markets, fairs, in exhibition complexes, etc.);
• individuals and legal entities that provide services to the public (instead of cash register receipts, they must issue documents on strict reporting forms).

In addition, the cash register may not be used in pharmacy complexes located on the territory of obstetric and obstetric-feldsher points. Entrepreneurs who are in hard-to-reach places, the list of which is approved by local authorities, may not use KKM.

Entrepreneurs and organizations that today do not use cash registers by law can continue to do so until July 1, 2018. It is assumed that from this time on, their use will become mandatory for almost everyone. Exceptions to this rule will apply to a limited list of individual entrepreneurs and organizations - factors such as the inability to connect to the Internet, and others will be taken into account.

How to register cash register today

As we have already noted, from February 1, 2017, only cash registers capable of transmitting information about punched checks to tax information via a fiscal data operator online can be registered.

But this does not mean that entrepreneurs and organizations need to buy new equipment - some models can simply be upgraded by installing a fiscal drive and special software.

At the same time, the costs of modernizing devices can be used as a tax deduction, but not more than 18 thousand rubles for each device.

Before registering a new or modernized POS printer, you should choose an operator who will work with fiscal data and conclude an agreement with him. According to the law, the operator must have an appropriate license and accreditation. Many entrepreneurs engaged in electronic document management today receive the necessary permits, so there should be no difficulties with the choice of an OFD.

Next, you need to collect a package of documents, which includes:

• an application for registering a cash register (the form can be filled in manually or electronically);
• passport of the cash register subject to registration (comes with the equipment itself);
• a card for registering a cash register;
• conclusion of the ticket service center.

This package of documents must be transferred to the tax authority at the place of registration of the individual entrepreneur or legal entity and the place of business.

This can be done as follows:

• by personally contacting the tax office;
• by contacting the tax authority through a trusted representative;
• by sending documents by registered mail with a list of attachments through the postal service;
• by sending documents electronically through the EDM operator (this requires an electronic digital signature).

The tax authority employee who has accepted the documents must register them and submit them to the cash register department within one working day.

After that, the documents are reviewed. If errors are detected or some documents are missing, the tax authority employees inform the applicant about this and give him time to eliminate the comments. If there are no comments (or they have been eliminated), the tax authorities appoint a time to inspect the cash register. On a certain day, you must visit the tax office along with the cash register.

The tax inspector will take the following steps:

• inspection of the integrity of the device, the presence of a serial number, a seal and a sticker "Service";
• breaking through a cashier's check to check if all the necessary data is on it (if they are absent, the registration of the cash register may be refused).

Registration of the cash register may be refused if the cash register is faulty, there is no seal on it, the model is excluded from the register or is on the wanted list. Also, registration will not take place if the owner of the apparatus denies access to tax officials to tax officials.

If everything is in order, tax officials:

• enter information about the device in the register of cash registers;
• create a registration card for the cash register, which is first transferred to the head of the tax office for signature, and then to the owner of the cash register;
• enter data into the journal of the cashier-operator and enter them into the information system;
• make changes to the passport of the KKM and its registration coupon.

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

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

Three ways to register a cash register

Options for the legalization of the cash register in tax office there are only three. Two of them are free, but require some effort from the owner of the equipment, the third costs money, but it is the simplest and fastest. Options for registering cash register online:

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

When choosing the last option, it is enough to inform the operating organization about your desire, conclude an agreement with him, pay about 3 thousand rubles and get a registration number. In this case, no action is required from the taxpayer himself. The first two methods will not cost a dime, but they will take more time. Let's consider them in more detail.

Paper statement on the registration of the CCP

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

Filling out this document is quite simple if you use a special machine-readable form. These documents are approved by order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected] ... An unfilled application form looks like this:

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

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

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

Since the electronic version of registering cash registers, according to experts of the Federal Tax Service, is preferable, a special service has already been created in the personal accounts of taxpayers and is successfully functioning for registering an online cash register via the Internet. Its creation and operating procedure were approved by order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-6 / [email protected] It is noteworthy that in order to register the cash register in this way, you will need a qualified electronic signature. Those taxpayers who have it will need an electronic signature key that is used to send reports. However, it cannot be cloud-based, but must be contained on a physical medium (flash drive or hard drive). Without such a key, the procedure will not work, so you need to take care of getting it in advance. Otherwise, you will have to use the services of a fiscal data operator for a fee.

Present to your attention step by step instructions in pictures about using the service:

STEP 1. It is necessary to enter the personal account of the taxpayer and find the section "Cash register equipment" there. When you enter this section in the lower right corner of the screen, you can see the inscription "Register cash register".

STEP 3. In the window that opens, the system offers to fill in several fields. The first step is to provide the address point of sale and its type in the "KKT installation address" tab. In this case, the address must be complete. The user must independently enter the following data:

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

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

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

STEP 5. The choice of the model of the fiscal accumulator is carried out according to the same principle. Convenience lies in the fact that the system itself offers a list of devices included in the register of the Federal Tax Service and authorized for use. Saving is carried out by the "Select" button.

If necessary, after choosing the FN, a special mode of using the online cash register should be noted:

• online store;
• delivery trade;
• distribution trade;
• online store;
• service.

If the usual mode of operation of the cash register is supposed, for example, stationary trade in a store, as in our example, then you do not need to put anything here.

STEP 6. Choosing a fiscal data operator. The name of the organization with which an agreement has been concluded for the transfer of data from the cash register to the Federal Tax Service can also be selected from the proposed list. It is necessary to indicate the OFD INN, and then save the data.

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

STEP 8. The registration of the online cash register with the tax office via the Internet will be fully completed only after the FTS receives information about receiving the form with the registration number of the cash register. After that, it will be necessary to start work by generating a primary report and entering its fiscal data into the registration form.