In this article, we will look at how to deregister cash register machines in 2020. Let's figure out whether it is necessary to deregister the cash register. We will find out when to deregister. Let's analyze Required documents for removal.
Do I need to remove the cash register from the register and in what cases? Many entrepreneurs and organizations using CCP are puzzled by this issue. Today we will talk about the procedure for deregistering cash register machines: in what cases the cash register should be deregistered, what documents will be required for this, how to check the registration of cash register machines with the Federal Tax Service. We will also consider in detail typical situations of deregistration of cash register machines and give answers to common questions.
Who is obliged to use the POS printer
According to FZ-54, the obligation to use cash register machines(KKM) have individual entrepreneurs and legal entities that conduct settlements with buyers and sellers both in cash and in non-cash form. In particular, business entities must have a cash register if:
- sale 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 of funds to the buyer in case of refusal from the goods;
- receiving money from the seller for the returned item.
When you need to deregister cash register
In addition to the obligations on the application of CRE, Federal Law No. 54 also regulates the mechanism for setting and removing cash registers from the register. According to the law, you should contact the Federal Tax Service to remove the cash register from the register in the event of:
- The cash register is sold. If you have sold your own cash register, it should be removed from the register, after which the buying company is obliged to register the equipment for itself;
- The depreciation period of the KKT has expired. Each model of cash registers has its own time limit. useful use... In the month following the expiration of the depreciation period (100% depreciation), the unit of equipment must be deregistered;
- The individual entrepreneur (legal entity) ceased its activities. In this case it comes not about a temporary interruption in the activity, but about its complete cessation (liquidation, reorganization, closure of an individual entrepreneur, 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;
- The cash register has been replaced with a different model. If, for one reason or another, you decide to change the POS printer to another unit of equipment (for example, to a newer model), then you should remove the old device from the register in accordance with the established procedure. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty POS printer is removed from the register, new apparatus is registered for the organization);
- CCP is stolen. A mandatory procedure in the event of theft of cash register is the deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs that the KKT is on the wanted list;
- Other reasons why further use CCP is impossible. In the process of conducting business, a business entity may experience other situations, in connection with which the use of cash register is not possible. If there are objective reasons and supporting documents of the organization / individual entrepreneur, you should contact the Federal Tax Service to remove the cash register from the register.
We remove the cash register from the register: instructions and documents
Removal of a cash register from registration, as well as staging cash register registered, carried out through the body of the Federal Tax Service. Before contacting the tax office, you should prepare the following documents:
| P / p No. | Document | Description |
| 1 | Statement | The main document for removing a cash register from the register is a statement. The document is drawn up on a form according to the KND-1110021 form, which is also used when registering a cash register. The following basic information should be filled in on the form: · Data of the applicant (company name / full name of individual entrepreneur, TIN code, foreign economic activity code, place of registration, contact information); · Code of the tax authority to which the application is submitted; · Mark on deregistration of cash register (code "2"); · Data about the cash register (model, serial number, data of the technical passport, information about the place of registration); · Information about the organization conducting the maintenance of the KKT (name, TIN code, date and number of the contract, data on the visual control tool). The document can be completed by hand, as well as drawn up in in electronic format(on the FTS website in your personal account). |
| 2 | Technical passport | When submitting documents for the removal of a cash register from registration, you must have a valid technical passport for the equipment that is planned to be removed from the register. |
| 3 | Registration card | The original and a copy of the card issued to the entrepreneur / legal entity when registering the cash register is submitted to the Federal Tax Service. The document must be drawn up in the form approved by order of the Federal Tax Service of the Russian Federation No. MM-3-2 / 152 dated 09.04.2008. |
| 4 | Cashier's journal | The list of documents required for removing a cash register from the register includes the Clerk's Journal, which is filled out on a daily basis. |
| 5 | Registration coupon | Before submitting the documents, contact the TEC where the cash register is serviced, and request a copy of the registration coupon for the cash register for subsequent presentation to the Federal Tax Service. |
| 6 | Applicant's passport | When submitting documents, the applicant must have a passport with him: for individual entrepreneurs - an entrepreneur's passport, for legal entities - a passport confidant, which carries out the removal of equipment from registration. |
Having collected the necessary documents, go directly to the procedure for deregistering a cash register:
Step 2. Transfer of documents to the Federal Tax Service.
To remove a cash register from the register, you need to contact the FTS body in which the cash register is registered. You can transfer documents in any of the following ways:
- Go to the tax office in person and hand the documents over to the FTS specialist. This method is reliable, because you will be sure that the documents were transferred to their destination. In addition, a tax specialist will be able to conduct an initial check of documents and immediately indicate to you the presence of errors and inaccuracies;
- Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make a list of attachments, and then issue a notification letter. Having received the documents, the FTS specialist will sign the letter spine, which will serve as confirmation of their receipt;
- Checkout electronic application... If you have access to the Internet, you can remove the CCP from registration 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. Consideration of documents.
The bodies of the Federal Tax Service are given 5 working days to consider the application and remove the CCP from the register. During this time, an employee of the fiscal service must contact you to agree on the time and place for taking control readings from the equipment. On the set day, in the presence of you and a specialist from the Federal Tax Service, the TEC engineer takes the readings of the CCP. Also, in your presence, an act is drawn up on.
Step 4. Removal of the cash register from the register.
On the basis of the documents provided by you, as well as the KM-2 act drawn up in your presence, the FTS enters into the database information on the removal of the CCP from the register. You are provided with a passport for the cash register and a cash register coupon with marks from the Federal Tax Service on the removal of equipment from registration.
Typical situations
The most common situations when a cash register is removed from the register is the termination 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 order... At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.
Another reason for removing a cash register from the register may be the loss of documents on the cash register. In general, when removing a cash register from the register, a business entity should restore lost documents. If we are talking about the registration certificate and the CCP registration coupon, then the individual entrepreneur / legal entity should contact the CTC 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 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 on the basis of accounting data and daily Z-reports.
How to check the registration of cash register in the Federal Tax Service
How to deregister cash register: questions and answers
Question number 1... IE Kukushkin submitted to the Federal Tax Service documents for deregistration of 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 a FTS specialist in this case do not contradict the current legislation. As a rule, the tax authorities examine the CCP when taking control readings by the CTS engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of the CCP directly to the inspection.
Question number 2... IE Soloviev personally handed over to the Federal Tax Service a set of documents for deregistration of a cash register. What is the confirmation of acceptance of documents for Solovyov?
Answer: Having received documents from Solovyov, an employee of the fiscal service can issue a receipt for the receipt of papers. If Soloviev draws up an application in 2 copies, then he can keep one of them (with a note of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.
Question number 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?
Answer: Removal of old cash registers from registration is carried out in accordance with the general procedure. The fact of non-use of the cash register in the activity is confirmed by the Operator's Journal and the Z-report, taken by the employees of the TEC.
To deregister the cash register in the tax office means to receive a card from her on the removal of the cash register from the registration account. But before that, the tax inspectorate needs to enter in the register of cash register equipment information that the user has stopped using the cash register machine. Deregistration of a cash register can occur both voluntarily and involuntarily. For example, before 07/01/2017 it is necessary to deregister those cash registers that will not be able to provide online data transfer to the tax authorities. In our consultation, we will tell you about the deregistration of the cash register with the tax office.
How to deregister cash register in the tax office: a new procedure
To remove a cash register from the register, a tax organization or individual entrepreneur must submit an application. You can submit it on paper to any tax office or electronically through the cash register office (clause 1 of article 4.2 of Federal Law No. 54-FZ of 22.05.2003).
The application form was approved by Order of the Federal Tax Service of the Russian Federation dated 09.04.2008 No. MM-3-2 / [email protected]... This is the "Application for registration of cash register equipment", which is used for registration, re-registration and deregistration of cash register machines. When withdrawing on title page of the application, the document type code 3 is indicated - "Application for deregistration of cash registers".
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 of article 4.2 of the Federal Law of 22.05. 2003 No. 54-FZ).
To remove the cash register from the tax office, the application must indicate (clause 6 of article 4.2 of the Federal Law of 22.05.2003 No. 54-FZ):
- full name of the organization (or full name of the individual entrepreneur), TIN;
- KKM model name and its serial number;
- information on cases of theft or loss of cash register (if any).
Before submitting an application, the user of the cash register must generate a report on the closure of the fiscal accumulator. The information contained in this report must be submitted to the tax office along with the application for withdrawal. Naturally, the report is not submitted if the cash register was lost or stolen and removed from the register in connection with this (clause 8 of article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).
Within 5 working days after submitting the application, the tax inspectorate issues (sends) the former user of the cash register a card on the removal of the cash register from the register. The date of formation of this card will be the date when the device is deregistered in the tax office.
Please note that the above procedure for deregistration of cash registers in the tax office applies from 01.07.2017 to all cash registers, and until that date to cash registers registered after 01.02.2017 (clause 3 of article 7 of the Federal Law of 03.07. 2016 No. 290-FZ).
Temporary procedure for deregistration of cash register
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 the Decree of the Government of the Russian Federation of 07/23/2007 No. 470.
The CCP is removed from the register at the request of the user within 5 working days from the date of submission of the application to the tax authority in which the CCP was registered. It is necessary to attach the KKT passport and registration card to the application.
In the passport of the KKT, a mark is made about the removal of the device from registration and certified by the seal of the tax authority. The same mark is made in the accounting book and registration card, which remains with the tax authority.
The withdrawal application form has been provided above.
The procedure for re-registration of CCP
In order to make the necessary changes to the information that the user previously submitted to the tax office during the registration of the CCP, he must submit to the tax authority personally or through the CCP cabinet on the website nalog.ru an application for re-registration of the CCP. Moreover, if necessary, a paper application can now be submitted to any tax office, and not only at the user's place of registration, as it was before ().
An application for re-registration is submitted no later than one business day following the day of changes in the information entered in the accounting log and the registration card of the cash register. In this case, the application must contain the information that the user provided during the registration of the CCP, which is amended ().
ATTENTION
In the case of replacing the old FN with a new one, for example, due to the expiration of the fiscal attribute key, the CCP will need to be re-registered. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).
After checking the submitted information, at the end of the registration actions with the CCP, the tax authority will send an electronic CCP registration card to the user's address. This document is formed in the form of a document signed with an electronic signature and is sent by the tax authority within five working days from the date of completion of the re-registration through the KKT cabinet or through the OFD ().
ATTENTION
When re-registering in connection with the replacement of the FN and the deregistration of the CCP, which was used in the regime without transferring fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax office together with an application for re-registration or removal of a CCP from registration on paper or through the CCP cabinet. Report submission date in electronic form the date of its posting in the KKT office is considered ().
The user to whom the CCP registration card was sent in the form electronic document, has the right to receive from the tax authority the corresponding card on paper ().
The procedure for removing a cash register from registration
An application for removing a cash register from registration is submitted in a manner similar to registering a cash register or re-registering it ().
At the same time, CRE is subject to deregistration in the following cases:
- its transfer to another user;
- theft;
- losses;
- the expiration of the fiscal attribute key.
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After the transfer of the CCP to another user, an application for its deregistration is submitted to any territorial tax authority personally or through the CCP cabinet on the nalog.ru website no later than one business day after the transfer. In the event of theft or loss - no later than one working day from the date of discovery of the fact of theft or loss.
However, in the event of the expiration of the fiscal attribute key in the FN, the CCP is unregistered unilaterally without the user's statement. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that are stored in the FN used in the CCP at the time of its deregistration (,).
IMPORTANT
A cash register registered before February 1, 2017 is applied, re-registered and deregistered in the same manner until July 1, 2017. And after July 1, when the old equipment can no longer be used, it will be deregistered without notifying the owners (letter FTS of Russia dated December 30, 2016 No. ED-4-20 / 25616 "").
The application for the removal of a CCP from registration shall contain the following information:
- the full name of the organization-user or the surname, name, patronymic of the IP-user;
- TIN of the user;
- the name of the model and the serial number of the copy of the cash register registered with the tax authority;
- information on cases of theft or loss of cash register (if there are such facts) ().
There are several options for removing a cash register from the register: when contacting the tax office or through Personal Area on the FTS website. But the tax authorities can do it forcibly. Let's analyze in more detail, how to deregister an online cashier.
The owner can do this on his own initiative if:
- transfers the cash register to another user,
- equipment was stolen or lost,
- the device is broken.
It is necessary to submit an application to the tax office to deregister the CCP (form according to KND 1110062) no later than one working day after the transfer or detection of theft. Take the document in person or send it over the Internet. Below on the page is an application template and instructions on how to deregister the online cash register through your personal account on the FTS website.
Application for deregistration of an online cash register
In the application, indicate:
- the name of the company or the full name of the entrepreneur,
- KKT model and serial number,
- details of theft or loss (if any).
The Federal Tax Service has made changes to the form (order dated 07.09.2018 No. ММВ-7-20 / [email protected]). Here you can download new sample application form for deregistration of a cash register.
If a representative submits an application for deregistration of an online cash register, indicate the details of the power of attorney.
When transferring a cash register to another user, a report on the closure of the fiscal accumulator must be attached to the application. It can be done through the online checkout menu.
If the cash register is broken or it was stolen, the report is not needed. In this case, it is better to deregister the online cash register as soon as possible. Do it over the Internet: this is the easiest and fastest way. No additional documents are required in case of breakage or theft. How to remove the cash register from the register through your personal account - below on the page.
If the equipment worked without transferring data to the OFD (for example, in remote regions), you must attach all the fiscal data recorded in the drive.
We recommend deactivating online cash registers through your personal account - it's simple and convenient. To do this, you need an electronic digital signature... A few steps - and you're done. Next, we will step by step analyze the removal of an online cash register from the register through a personal account.
How to deregister a cash register through a personal account
To get started, log into your personal account on the tax website and open the "Accounting for cash register" section.
An application will open to deregister the cash register from the tax office. Fill in the date and time of FN closing, the number of the fiscal document and the fiscal attribute. After that press the button "Sign and send" - the application will be certified with a digital signature.
After these steps, you will see that the request for deregistering the online cash register has been added.
How to find out if the cash register is removed from the register or not
After completing all the actions, a notification will appear on the site.
In addition, the tax authority will send a confirmation card through the personal account within 5 days after receiving the application for deregistration of the online cash register. You can also come to the IFTS and pick up the paper version of the document.
The tax office can remove the CCP from the register and forcibly. Let's figure out what to do in this case.
FTS removed the cash register from the register: what to doIf the deregistration of a cash register was initiated by the tax authorities, there is no need to submit an application. FTS can do this if:
- there are violations in use - it will be possible to re-register the cashier after they are eliminated;
- the operating life of the fiscal accumulator has expired - it is necessary to transfer the payment data recorded on the FN to the tax authorities within 30 days.
- if an entry is made in the Unified State Register of Legal Entities or EGRIP about the termination of the activities of a company or an entrepreneur.
Companies on OSNO need to change FN every 13 months, and on special modes (UTII, USN, PSN) - every 36.
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